T.C. Memo. 2006-200
UNITED STATES TAX COURT
HENRY JOHN USCINSKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7831-05. Filed September 19, 2006.
Henry John Uscinski, pro se.
Scott A. Hovey, for respondent.
MEMORANDUM OPINION
THORNTON, Judge: This proceeding is before us on
respondent’s motion for summary judgment. The issues for
decision are whether petitioner underreported his 1996 gross
income by $1,551,863 and whether petitioner is liable for the
section 6663 fraud penalty.
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