Frederick E. Slater - Page 7

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          First, he contends that imposition of the addition to tax results           
          in double jeopardy.  This Court has already decided that double             
          jeopardy does not apply to section 6661(a) additions imposed                
          after criminal conviction pursuant to section 7201.  See Miller             
          v. Commissioner, T.C. Memo. 1994-249.                                       
               Petitioner's second argument is hard to follow in the light            
          of section 6661(b).  He states that his understatement "was the             
          result of a failure of proof as to items of deductions that arose           
          from improper record keeping."  At most petitioner appears to be            
          stating that he would have been entitled to additional deductions           
          upon substantiation.  However, even if one should accept                    
          petitioner's statement as a factual matter, he still would not              
          have a valid defense against the section 6661 addition to tax,              
          and there would not be any genuine issue of triable material fact           
          in this connection.                                                         
                                                  An order will be issued             
                                             granting respondent's motion             
                                             for summary judgment and                 
                                             decisions will be entered                
                                             under Rule 155.                          












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