- 2 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011