De CONILL v. COMMISSIONER

Docket Nos. 2369-74, 7819-74.

34 T.C.M. 485 (1975)

T.C. Memo. 1975-98

Emilia H. de Conill v. Commissioner. Guido Conill v. Commissioner.

United States Tax Court.

Filed April 9, 1975.


Attorney(s) appearing for the Case

Manuel Zaiac, 150 S.E. 2nd Ave., Miami, Fla., for the petitioners. Paul R. Stanton, for the respondent.


Memorandum Opinion

RAUM, Judge:

The Commissioner determined deficiencies in income tax against petitioners as follows:

                    Emilia H.    Guido
  Year              de Conill    Conill

  1966 ..........   $  473.10   $1,955.70
  1967 ..........      835.17    2,180.37
  1968 ..........      650.22    2,668.58
  1969 ..........      558.33    3,621.96
  1970 ..........    1,602.13    2,022.65
  1971 ..........      618.14...

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