113 T.C. No. 14
UNITED STATES TAX COURT
MARTIN AND BARBARA SCHACHTER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 2939-96. Filed September 14, 1999.
Held: No credit is allowed against civil
fraud additions to tax for a criminal fine
imposed under sec. 7201, I.R.C., and 18
U.S.C. secs. 371, 3622, and 3623 (Supp. II,
1984).
Martin A. Schainbaum and David B. Porter, for petitioners.
Paul J. Krug, for respondent.
* This Opinion supplements our Memorandum Opinion in Schachter
v. Commissioner, T.C. Memo. 1998-260.
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