KAISER v. COMMISSIONER

Docket Nos. 20118-84, 14503-85.

76 T.C.M. 130 (1998)

T.C. Memo. 1998-264

John J. Kaiser and Sofia P. Kaiser v. Commissioner.

United States Tax Court.

Filed July 20, 1998.


Attorney(s) appearing for the Case

John J. Kaiser, pro se. Robert Saal, for the respondent.


MEMORANDUM OPINION

WELLS, Judge:

In the instant consolidated cases, hereinafter referred to collectively as case, respondent determined deficiencies in petitioners' 1980 and 1981 Federal income taxes in the amounts of $10,497 and $42,343, respectively. Respondent also determined that part of the underpayment of Federal income tax for petitioners' 1981 taxable year was substantial and attributable to tax-motivated...

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