DE LA CRUZ v. COMMISSIONER

Docket No. 1664-75.

37 T.C.M. 24 (1978)

T.C. Memo. 1978-8

Oscar A. De La Cruz and Opaline N. De La Cruz v. Commissioner.

United States Tax Court.

Filed January 9, 1978.


Attorney(s) appearing for the Case

Henry W. Walther, 1322 Second St., Santa Monica, Calif., for the petitioners. Richard W. Kennedy, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Judge:

Respondent, on November 27, 1974, issued a statutory notice of deficiency in which he determined a deficiency in petitioners' Federal income tax for the calendar year 1970 in the amount of $12,464.72. This deficiency was determined without regard to petitioners' amended return filed September 1, 1971 in which petitioners withdrew their claim for $15,965 of the $32,425 that had been claimed in the original...

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