United States Tax Court August 11, 1981, Docket No. 12794-80 (Doncaster v. Commissioner)

lead-opinion

OPINION

Tannenwald, Chief Judge-.

Respondent determined a deficiency in the amount of $6,947.50 in petitioner’s Federal income tax for 1976 and an addition to tax for fraud under section 6653(b)1 in the amount of $3,473.75. The case is before us on respondent’s motion for a default judgment as to the underlying deficiency and for summary judgment as to the addition to tax for fraud.