Cruz v. Commissioner

RUBEN CRUZ AND OLGA CRUZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Cruz v. Commissioner

Docket No. 15081-89.

United States Tax Court

T.C. Memo 1990-594; 1990 Tax Ct. Memo LEXIS 667; 60 T.C.M. (CCH) 1280; T.C.M. (RIA) 90594;

November 20, 1990, Filed

Decision will be entered under Rule 155.

Robert E. Glanville, for the petitioners.

William R. Leighton, for the respondent.

FEATHERSTON, Judge.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

1Additions to Tax, I.R.C. Sections

Year

Deficie…