Rivera v. Commissioner

BENJAMIN AND BEATRICE RIVERA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rivera v. Commissioner

Docket No. 22827-91

United States Tax Court

T.C. Memo 1993-609; 1993 Tax Ct. Memo LEXIS 620; 66 T.C.M. (CCH) 1682;

December 21, 1993, Filed

Pro se: Benjamin and Beatrice Rivera.

For respondent: David L. Click and Susan B. Hurwitz.

SCOTT

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1987 in the amount of $ 10,534, and an addition to tax under section 6653(a)(1)(A) 1 of $ 526.70, and an…