FIGUEIREDO v. COMMISSIONER

Docket Nos. 2120-69, 2122-69.

54 T.C. 1508 (1970)

ARTHUR FIGUEIREDO AND PATRICIA FIGUEIREDO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. GEORGE McMURRICK AND SHERI ANN McMURRICK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed July 16, 1970.


Attorney(s) appearing for the Case

Arthur Figueiredo and George McMurrick, pro se.

Harry Morton Asch and John Gigounas, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income tax for 1965 and additions thereto under section 6653(a)1 as follows:

Docket No.             Petitioners                 Deficiencies   Sec. 6653(a)
                                                            ...

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