Robert A. and Colleen L. Lund - Page 1
















                                 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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