Wilbur, Judge: Respondent determined a deficiency of $6,906.70 in the 1979 Federal income tax of petitioner Steve A. Hebrank, and also imposed an addition to tax under section 6653(b) 1 of $3,453.35. The sole issue for our decision is whether any part of petitioner’s underpayment in 1979 was due to fraud. 2 FINDINGS O…
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