ZAHLER v. C. I. R.

No. 81-1375.

684 F.2d 356 (1982)

William P. ZAHLER, et al., Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

July 16, 1982.


Attorney(s) appearing for the Case

Loyal E. Luikart, Jr., Cleveland, Ohio, for petitioners-appellants.

Jerome D. Sebastian, Acting Chief Counsel, I. R. S., Washington, D. C., John F. Murray, Michael L. Paup, Melvin Clark, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before MERRITT and KRUPANSKY, Circuit Judges, and CECIL, Senior Circuit Judge.


ORDER

This is an appeal from a decision of the United States Tax Court, Zahler v. Commissioner, T.C.M. 1981-112, wherein appellants William Zahler (Zahler) and his wife Rowena were adjudged to have been deficient in their Federal individual income taxes for the years 1972 and 1973 in the amounts of $11,627.99 and $1,124.53, respectively.

Zahler was a commission salesman for the brokerage firm of Ball, Burge & Kraus (BB&K), a partnership, until...

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