BROOKS v. COMMISSIONER OF INTERNAL REVENUE, 82 T.C. 413 (1984) GLENN D. BROOKS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. No. 4370-80.United States Tax Court. Filed March 8, 1984. Respondent determined deficiencies totaling $123,582.09 and additions to tax for fraud under sec. 6653 (b), I.R.C. 1954, totaling $61,791.06, for the years 1967 through 1973. The […]