John R. Toney - Page 2

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               on the doctrine of collateral estoppel, R has shown                    
               that there is an underpayment in P’s income tax for                    
               1986 and part of the underpayment is due to fraud                      
               within the meaning of sec. 6653(b), I.R.C.  P has                      
               failed to set forth specific facts in the pleadings, in                
               his objection to R’s motion for summary judgment, or at                
               the hearing, showing there is a genuine dispute as to                  
               the portion of the underpayment not attributable to                    
               fraud.  See Celotex Corp. v. Catrett, 477 U.S. 317, 322                
               (1986); Matsushita Elec. Indus. Co. v. Zenith Radio                    
               Corp., 475 U.S. 574, 587 (1986).  Accordingly, the                     
               entire underpayment is attributable to fraud as a                      
               matter of law.                                                         
                    Held, further, P is liable for the addition to tax                
               pursuant to sec. 6661, I.R.C.                                          

               John R. Toney, pro se.                                                 
               Robert S. Scarbrough, for respondent.                                  


                                 MEMORANDUM OPINION                                   

               VASQUEZ, Judge:  This case is before the Court on                      
          respondent’s motion for summary judgment.  The issues for                   
          decision are:  (1) Whether petitioner is liable for a deficiency            
          of $14,6111 in his 1986 Federal income taxes; (2) whether                   
          petitioner is liable for additions to tax under section                     
          6653(b)(1);2 and (3) whether petitioner is liable for the                   
          addition to tax under section 6661.                                         


               1  All amounts are rounded to the nearest dollar.                      
               2  Unless otherwise indicated, all Rule references are to              
          the Tax Court Rules of Practice and Procedure, and all section              
          references are to the Internal Revenue Code for the year in                 
          issue.                                                                      




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