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LUND v. COMMISSIONER

Docket Nos. 134-99, 219-99.

80 T.C.M. 599 (2000)

T.C. Memo. 2000-334

Robert A. and Colleen L. Lund v. Commissioner. Zero Gee Enterprises Trust, Sun Federal, Inc., Trustee v. Commissioner.

United States Tax Court.

Filed October 30, 2000.

Attorney(s) appearing for the Case

Joe Alfred Izen, Jr., for the petitioners. Ralph W. Jones, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge:

These cases were consolidated for trial, briefing, and opinion. For 1994, 1995, and 1996, respondent determined deficiencies in petitioners' Federal income taxes and accuracy-related penalties as follows:

                         Robert A. and Colleen L. Lund

                                                         Accuracy-related Penalty
Year                    ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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