- 20 -
these 2 years. Thus, on this record, we find and hold that
respondent has failed to show the requisite intent to evade taxes
by conduct intended to conceal, mislead, or otherwise prevent the
collection of taxes, see Rowlee v. Commissioner, supra, by clear
and convincing evidence for the tax years 1982 and 1983.
Circumstances which at most create only a suspicion of fraud will
not support a finding of fraud. Parks v. Commissioner, 94 T.C.
654, 664 (1990). Accordingly, respondent's motion for summary
judgment will be denied as to the fraud additions for tax years
1982 and 1983.
To reflect the foregoing,
An appropriate order will
be issued.
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