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LATZAK v. COMMISSIONER

Docket Nos. 12526-92, 12541-92.

68 T.C.M. 509 (1994)

T.C. Memo. 1994-416

Johnny D. Latzak and Linda W. Latzak v. Commissioner. James W. Keith and Laura L. Keith v. Commissioner.

United States Tax Court.

Filed August 22, 1994.

Attorney(s) appearing for the Case

Johnny D. Latzak and Laura L. Keith, pro sese. Mark S. Mesler, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined deficiencies and additions to tax in petitioners Johnny D. Latzak and Linda W. Latzak's Federal income tax and additions to tax for the calendar years 1984 through 1988 in the amounts as follows:

                                                             Additions to Tax
                                      -------------------------------------------------...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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