SENDERHAUF v. COMMISSIONER

Docket Nos. 8158-82, 8159-82.

48 T.C.M. 125 (1984)

T.C. Memo. 1984-265

Larry M. Senderhauf and Erika M. Radich (formerly Erika M. Senderhauf) v. Commissioner. Larry M. Senderhauf v. Commissioner.

United States Tax Court.

Filed May 16, 1984.


Attorney(s) appearing for the Case

Stanley L. Drexler, for the petitioners. Benjamin A. de Luna, for the respondent.


Memorandum Findings of Fact and Opinion

DRENNEN, Judge:

Respondent determined the following deficiencies and additions to tax in petitioners' 1971 and 1972 Federal income taxes:

                                               Addition
                                                to Tax
                                               section
  Petitioner             Year    Deficiency     6653(b)1

  Larry M...

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