Mendez v. Commissioner

ARMANDO MENDEZ and MARGARITA MENDEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Mendez v. Commissioner

Docket No. 3545-68.

United States Tax Court

T.C. Memo 1973-137; 1973 Tax Ct. Memo LEXIS 152; 32 T.C.M. (CCH) 658; T.C.M. (RIA) 73137;

June 25, 1973, Filed

Robert J. Carluccio, for the petitioners.

Kimball K. Ross, for the respondent.

FORRESTER

MEMORANDUM FINDINGS OF FACT AND OPINION

FORRESTER, Judge: Respondent determined deficiencies in petitioners' income taxes as follows:

Year

Amount

1964

$974.22

1965

1,033.46

2

The sole issue for our decision is whether petitioners were entitled to net…