MORAVEC v. COMMISSIONER

Docket Nos. 6049-66, 6050-66, 3647-67, 3648-67.

30 T.C.M. 601 (1971)

T.C. Memo. 1971-140

Henry J. Moravec, Sr. and Vlasta Moravec v. Commissioner. Henry J. Moravec, Jr. and Marlene Moravec v. Commissioner.

United States Tax Court.

Filed June 15, 1971.


Attorney(s) appearing for the Case

Arthur N. Nasser, for the petitioners. Nelson Shafer, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies in the income taxes of petitioners Henry J. Moravec, Sr. and Vlasta Moravec for the calendar years 1962 and 1963 in the amounts of $57,750.24 and $145,145.36, respectively, and an addition to tax under section 6653(b), I. R. C. 1954,1 for the calendar year 1963 in the amount of $72,572.68...

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