KURAS v. COMMISSIONER

Docket Nos. 7669-77, 7984-77, 8287-77, 8395-77, 8472-77, 8554-77, 8578-77, 8579-77.

39 T.C.M. 994 (1980)

T.C. Memo. 1980-32

Ray J. Kuras and Valerie Kuras, et al. v. Commissioner.

United States Tax Court.

Filed February 5, 1980.


Attorney(s) appearing for the Case

Don L. Bye, Jeanne M. Forneris and Robert C. Maki, for the petitioners. Jeffrey Lerner, for the respondent.


Memorandum Finding of Fact and Opinion

QUEALY, Judge:

Respondent determined deficiencies in income tax and additions to tax for petitioners in these consolidated cases as follows:


                               1972                       1973
                                    6653(a)                    6653(a)
  Docket No.         Deficiency     Addition    Deficiency     Addition
-----------...

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