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DE BOER v. COMMISSIONER

Docket No. 3656-90.

63 T.C.M. 2164 (1992)

T.C. Memo. 1992-107

Regina De Boer, a/k/a Regina De Boer Dengler v. Commissioner.

United States Tax Court.

Filed February 24, 1992.

Attorney(s) appearing for the Case

Regina De Boer, pro se. Curt M. Rubin, for the respondent.

Memorandum Opinion

BEGHE, Judge:

This case is before us on respondent's motion for summary judgment under Rule 121.1 The sole issue for decision is whether petitioner is liable for additions to tax for fraud pursuant to section 6653(b) for the taxable years 1974, 1976, and 1977, in the amounts of $4,210, $22,660, and $9,415, respectively. We hold that petitioner is so liable.

Petitioner resided in New York, New York,...

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