Louis P. Weil Beatrice Weil v. Commissioner Internal Revenue Service

962 F.2d 16 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Louis P. WEIL; Beatrice Weil, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 91-70022. United States Court of Appeals, Ninth Circuit. Submitted May 5, 1992. * Decided May 11, 1992. 1 Before JAMES R. BROWNING and FARRIS, Circuit Judges, CAULFIELD, ** District Judge. 2 MEMORANDUM *** 3 Louis Weil claims the Tax Court erred in determining that Weil's tax underpayments for the tax years 1971, 1972 and 1973 were due to fraud and adding fifty percent of the underpayments to the amount owed as a penalty, pursuant to the applicable version of 26 U.S.C. § 6653 (b). 4 We review the Tax Court's finding of fraud for clear error, reversing only if we are left with the definite and firm conviction there is no clear and convincing evidence of fraud. Bradford v. CIR, 796 F.2d 303, 307 (9th Cir.1986). For the purposes of section 6653's fifty percent penalty, "fraud is intentional…