VALDES v. COMMISSIONER

Docket Nos. 4279-71, 6659-71, 5672-72.

60 T.C. 910 (1973)

OCTAVIO J. VALDES AND HORTENSIA C. VALDES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 17, 1973.


Attorney(s) appearing for the Case

Manuel Zaiac, for the petitioners.

Paul R. Stanton, for the respondent.


FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' income taxes for 1966, 1967, and 1968, and an addition to tax under section 6651(a)1 for 1967, as follows:

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                Docket No.                  Year    Deficiency      Addition to tax
                                                                    (sec...

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