Chabot, Judge: Respondent determined deficiencies in Federal individual income tax and additions to tax under sections 6653(b) 1 (fraud) and 6654(a) (estimated tax) against petitioner as follows: Additions to tax Year Deficiency Sec. 6653(b) Sec. 6654(a) 1975 $2,005.07 $1,002.54 $71.99 <p…
Read the full opinion (source) ↗
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.