Hoelzer v. Commissioner

ALAN H. HOELZER AND LINDA HOELZER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Hoelzer v. Commissioner

Docket No. 16936-79.

United States Tax Court

T.C. Memo 1982-6; 1982 Tax Ct. Memo LEXIS 736; 43 T.C.M. (CCH) 264; T.C.M. (RIA) 82006;

January 11, 1982.

Joseph W. Weigel, for the petitioners.

Edward G. Langer, for the respondent.

EKMAN

MEMORANDUM FINDINGS OF FACT AND OPINION

EKMAN, Judge: Respondent determined deficiencies in petitioners' Federal income taxes for the years 1975, 1976, and 1977 and additions to tax under section 6653(a), I.R.C. 1954, in the following amounts:

YEAR

DEFICIENCY