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LAHR v. COMMISSIONER

Docket Nos. 15797-81, 24569-81, 12419-82, 24550-83, 31078-83.

48 T.C.M. 1029 (1984)

T.C. Memo. 1984-472

Paul J. Lahr and Carol Lahr, et al. v. Commissioner.

United States Tax Court.

Filed September 5, 1984.

Attorney(s) appearing for the Case

Clarence J. Ferrari, Jr., 333 W. Santa Clara St., San Jose, Calif., Edward M. Alvarez, John M. Stinar, and Donald G. Dougherty, for the petitioners. M.K. Mortensen and Sylvia G. Lewellyn, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

In these consolidated cases, respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                                                                  Additions to
                                                       Taxable                    Tax Under
        Petitioners    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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