Rodriguez v. Commissioner

AUGUSTO P. RODRIGUEZ AND MARGARITA RODRIGUEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Rodriguez v. Commissioner

Docket No. 26369-83.

United States Tax Court

T.C. Memo 1986-8; 1986 Tax Ct. Memo LEXIS 600; 51 T.C.M. (CCH) 243; T.C.M. (RIA) 86008;

January 8, 1986.

Luis Medina, for the petitioners.

Claudine Ryce, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax as follows:

Addition to Tax

Sec. 6653(b),

Sec. 6653(a),

Year

Deficiency

I.R.C. 1954

I.R.C. 1954

1976

$…