HEITZ v. COMMISSIONER

Docket Nos. 27151-96, 27152-96.

75 T.C.M. 2522 (1998)

T.C. Memo. 1998-220

William J. and Sandra D. Heitz v. Commissioner. Exacto Spring Corp. v. Commissioner.

United States Tax Court.

Filed June 24, 1998.


Attorney(s) appearing for the Case

Robert E. Dallman, Vincent J. Beres, Michael G. Goller, Joseph M. Maier, and Joseph E. Bender, for the petitioners. George W. Bezold, Frederic J. Fernandez, Mark J. Miller, Michael F. O'Donnell, and Christa A. Gruber, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

GERBER, Judge:

Respondent, by means of a statutory notice of deficiency, determined the following income tax deficiencies and section 6662(a)1 penalties with respect to petitioners:

        William J. and Sandra D. Heitz

                                         Penalty
Year                       Deficiency   Sec...

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