Unpublished Dispositionwilliam F. Schoffner, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 816 F.2d 682 (6th Cir. 1987)

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US Court of Appeals for the Sixth Circuit - 816 F.2d 682 (6th Cir. 1987) April 17, 1987

Before MARTIN, WELLFORD and MILBURN, Circuit Judges.


ORDER

Petitioner seeks review of an adverse decision of the Tax Court in this action contesting an assessment of an income tax deficiency. The Tax Court entered judgment for respondent on the deficiency determination and on the imposition of a civil fraud penalty, and imposed a $5,000 penalty on petitioner under 26 U.S.C. § 6673 for bringing a frivolous action. On appeal, the parties have briefed the issues.

Upon consideration of the briefs and record, we agree with the Tax Court's decision in this cause and affirm for the reasons set forth therein. Rule 9(b), Rules of the Sixth Circuit.