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HOELZER v. COMMISSIONER

Docket No. 16936-79.

43 T.C.M. 264 (1982)

T.C. Memo. 1982-6

Alan H. Hoelzer and Linda Hoelzer v. Commissioner.

United States Tax Court.

Filed January 11, 1982.

Attorney(s) appearing for the Case

Joseph W. Weigel, 622 North Water St., Milwaukee, Wis., for the petitioners. Edward G. Langer, for the respondent.

Memorandum Findings of Fact and Opinion

EKMAN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes for the years 1975, 1976, and 1977 and additions to tax under section 6653(a), I.R.C. 1954, in the following amounts:

                                       Sec.
  Year               Deficiency      6653(a)

  1975 ...........   $  346.00       $ 17.00
  1976 ...........   $2,511.00       $125.55
  1977 ............

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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