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VALBRUN v. COMMISSIONER

Docket No. 19495-02.

88 T.C.M. 385 (2004)

T.C. Memo. 2004-242

St. Luc Valbrun v. Commissioner.

United States Tax Court.

October 25, 2004.

Attorney(s) appearing for the Case

Steven M. Harris, for petitioner.

D'aun E. Clark and Kenneth A. Hochman, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Chief Judge:

After petitioner filed an Amended U.S. Individual Income Tax Return for the 1990 taxable year showing an increase in tax of $33,255, respondent determined a $26,050 fraud penalty under section 66631 for petitioner's 1990 taxable year. The sole issue remaining for our consideration is whether petitioner is liable for...

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