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BERAN v. COMMISSIONER

Docket Nos. 2581-78, 2582-78, 2616-78,

40 T.C.M. 163 (1980)

T.C. Memo. 1980-119

Raymond J. Beran and Jean R. Beran, et al. v. Commissioner.

United States Tax Court.

Filed April 15, 1980.

Attorney(s) appearing for the Case

Truman Clare, 900 Nebraska Savings Bldg., Omaha, Neb., for the petitioners.1a Albert B. Kerkhove, for the respondent.

Memorandum Findings of Fact and Opinion

HALL, Judge:

Respondent determined deficiencies in petitioners' income tax, plus additions to the tax under section 6651(a) (1)2 for failure to file tax returns and under section 6653(a) for disregard of rules and regulations, as follows:


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