Clayton M. Korecky, Jr. v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eleventh Circuit · Decided 1986-02-14

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PER CURIAM: In this appeal Clayton M. Korecky, Jr. challenges the decision of the United States Tax Court imposing a fifty-percent civil penalty against him for tax fraud. The Tax Court found that Korecky had understated his tax liability for the years 1972, 1973 and 1974 and that this tax deficiency was the result of fraud. On this appeal, Korecky does not challenge the judgmen…

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