United States Tax Court December 19, 1983, Docket No. 30851-81. (Koehl v. Commissioner)

CHARLES M. and AGNES J. KOEHL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Koehl v. Commissioner Docket No. 30851-81. United States Tax Court T.C. Memo 1983-752; 1983 Tax Ct. Memo LEXIS 27; 47 T.C.M. (CCH) 670; T.C.M. (RIA) 83752; December 19, 1983. *27 Held, respondent's determination of fraud sustained. Charles M. and Agnes J. Koehl, pro se. Richard F. Stein, for the respondent.