Drabiuk v. Commissioner
United States Tax Court
Held: Ps underreported their 1988 and 1989 gross income. Held, further, Ps are liable for additions to their 1988 and 1989 taxes for fraud under secs. 6653(b)(1) and 6663, I.R.C., respectively.
1Opinion of the Court
STANISLAW AND JEANETTE DRABIUK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Drabiuk v. Commissioner
Docket No. 6339-94
United States Tax Court
T.C. Memo 1995-260; 1995 Tax Ct. Memo LEXIS 261; 69 T.C.M. (CCH) 2890;
June 13, 1995, Filed
Decisions will be entered under Rule 155.
Held: Ps underreported their 1988 and 1989 gross income. Held, further, Ps are liable for additions to their 1988 and 1989 taxes for fraud under secs. 6653(b)(1) and 6663, I.R.C., respectively.
Stanislaw and Jeanette Drabiuk, pro sese.
For respondent: Daniel K. O'Brien.
LARO
LARO
MEMORANDUM FINDINGS OF FACT AND…
2Cases cited25 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
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