United States Tax Court January 28, 1981, Docket No. 6529-77. (Gil v. Commissioner)

RAMON GIL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gil v. Commissioner Docket No. 6529-77. United States Tax Court T.C. Memo 1981-34; 1981 Tax Ct. Memo LEXIS 709; 41 T.C.M. (CCH) 779; T.C.M. (RIA) 81034; January 28, 1981. *709 Held, part of the underpayment of petitioner's 1973 and 1974 Federal income taxes was due to fraud with intent to evade tax under section 6653(b), I.R.C.