SUAREZ v. COMMISSIONER

Docket No. 4196-67.

58 T.C. 792 (1972)

EFRAIN T. SUAREZ AND ZENAIDA SUAREZ, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 10, 1972.


Attorney(s) appearing for the Case

Martin J. Nash, for the petitioners.

Glen W. Gilson II, for the respondent.


HOYT, Judge:

The respondent has determined the following deficiencies in the petitioners' income tax and has imposed the following penalties:


Taxable year                                                     Penalty
   ended                                          Deficiency (sec. 6653(a))

Dec. 31, 1963 -----------------------------...

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