Ella Freidus - Page 29

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          to file was essential to her clandestine concealment of assets               
          and various sources of income related thereto.   Accordingly,                
          respondent's determination that petitioner is liable for the                 
          additions to tax under section 6653(b)(1)(A) and (B) for the 1987            
          taxable year, section 6653(b)(1) for the 1988 taxable year, and              
          section 6651(f) for the 1989 and 1990 taxable years is sustained.            
               To reflect the foregoing,                                               
                                              Decision will be                         
                                        entered under Rule 155.                        

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