Salazar v. Commissioner

GUILLERMO SALAZAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Salazar v. Commissioner

Docket No. 1439-79.

United States Tax Court

T.C. Memo 1980-395; 1980 Tax Ct. Memo LEXIS 190; 40 T.C.M. (CCH) 1265; T.C.M. (RIA) 80395;

September 17, 1980, Filed

Arthur L. Alexander, for the petitioner.

Richard A. Mandel, for the respondent.

TANNENWALD

MEMORANDUM FINDINGS OF FACT AND OPINION

TANNENWALD, Judge: The issue before us involves the dismissal of the petition herein as to the taxable years 1969 and 1970. The parties are in agreement that the petition shoud be dismissed with respect to those…