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MALINOWSKI v. COMMISSIONER

Docket Nos. 10035-76, 10078-76.

71 T.C. 1120 (1979)

FRANK R. MALINOWSKI AND MARY ANN MALINOWSKI, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT RICHARD E. SOMMERS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 29, 1979.

Attorney(s) appearing for the Case

Frank R. Malinowski, pro se in docket No. 10035-76.

Richard E. Sommers, pro se in docket No. 10078-76.

M. K. Mortensen, for the respondent.

SIMPSON, Judge:

The Commissioner determined deficiencies in the petitioners' Federal income taxes for 1972 as follows:

               Petitioner            Deficiency

   Frank R. Malinowski and
    Mary Ann Malinowski ............. $1,978.08

   Richard E. Sommers ...............  1,540.32

We must decide: (1) Whether, because of the loss of certain corporate records, the...

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