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BRAGG v. COMMISSIONER

Docket No. 18827-90.

66 T.C.M. 1047 (1993)

T.C. Memo. 1993-479

Jackson B. Bragg and Suzanne Bragg v. Commissioner.

United States Tax Court.

Filed October 18, 1993.

Attorney(s) appearing for the Case

B. Gray Gibbs, One Fourth St. North, St. Petersburg, Fla., for the petitioners. Charles A. Baer, for the respondent.

Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

For taxable year 1985, respondent determined a $75,848 deficiency in petitioners' Federal income tax, an addition to tax for fraud under section 6653(b)(1)1 in the amount $37,924, an addition to tax under section 6653(b)(2) for 50 percent of the interest due on $75,848, an addition to tax for a valuation overstatement under section 6659 in the amount of $16,176, and an addition...

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