T.C. Memo. 2000-334
UNITED STATES TAX COURT
ROBERT A. AND COLLEEN L. LUND, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ZERO GEE ENTERPRISES TRUST, SUN FEDERAL, INC., TRUSTEE,
Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 134-99, 219-99. Filed October 30, 2000.
Joe Alfred Izen, Jr., for petitioners.
Ralph W. Jones, for 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:
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