Ribera v. Commissioner

FELICIANO AND DEBORA RIBERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ribera v. Commissioner

Docket No. 22678-94.

United States Tax Court

T.C. Memo 1997-38; 1997 Tax Ct. Memo LEXIS 32; 73 T.C.M. (CCH) 1807;

January 22, 1997, Filed

Decision will be entered under Rule 155.

Feliciano and Debora Ribera, pro se.

Christian A. Speck, for respondent.

VASQUEZ, Judge

VASQUEZ

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge: Respondent determined deficiencies in petitioners' Federal income tax of $ 13,595 and $ 2,688 for the 1991 and 1992 tax years, respectively.

All section references are…