William P. Zahler v. Commissioner of Internal Revenue

ORDER

This is an appeal from a decision of the United States Tax Court, Zahler v. Commissioner, T.C.M. 1981-112, wherein appellants William Zahler (Zahler) and his wife Rowena were adjudged to have been deficient in their Federal individual income taxes for the years 1972 and 1973 in the amounts of $11,627.99 and $1,124.53, respectively.

Zahler was a commission salesman for the brokerage firm of Ball, Burge & Kraus (BB&K), a partnership, until 1972 at which time he became a general partner and continued to receive commission income in conjunction with partnership distributions. In 1972 he…