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ZAUN v. COMMISSIONER

Docket Nos. 1941-71, 1942-71.

34 T.C.M. 570 (1975)

T.C. Memo. 1975-116

Richard A. Zaun v. Commissioner. Lois Jean Zaun v. Commissioner.

United States Tax Court.

Filed April 29, 1975.

Attorney(s) appearing for the Case

Richard A. Zaun and Lois Jean Zaun, 337 Gonwood Circle, Valdosta, Ga., pro se. Robert D. Grossman, Jr., for the respondent.

Memorandum Findings of Fact and Opinion

TANNENWALD, Judge:

Respondent determined deficiencies in petitioners' income taxes for the taxable year 1964 as follows:

                                    Addition to tax
                                     (Sec. 6651(a)
                       Income tax    I.R.C. 1954)2

Richard A. Zaun ...    $64,674.76       .......
Lois Jean Zaun ....      6,781.53     $1,695.38...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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