Kruzic v. Commissioner

BRIAN KRUZIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kruzic v. Commissioner

Docket No. 3763-78.

United States Tax Court

T.C. Memo 1979-152; 1979 Tax Ct. Memo LEXIS 373; 38 T.C.M. (CCH) 668; T.C.M. (RIA) 79152;

April 17, 1979, Filed

Brian Kruzic, pro se.

Karl D. Zufelt, for the respondent.

RAUM

MEMORANDUM OPINION

RAUM, Judge: The Commissioner determined the following deficiencies and additions for fraud against petitioner:

Additions to Tax,

Year

Deficiency

Sec. 6653(b), I.R.C. 1954

1973

$257

$129

1974

247

124

1975

289

145

There was no appearance by or on behalf of petitioner at the trial. However,…