EVANGELISTA v. COMMISSIONER

Docket No. 3808-76.

71 T.C. 1057 (1979)

TEOFILO AND FRANCES EVANGELISTA, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed March 27, 1979.


Attorney(s) appearing for the Case

Frank A. Ross, Jr., for the petitioners.

Edward J. Roepsch, for the respondent.


OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income taxes for the calendar years 1972 and 1973 in the amounts of $5,834.66 and $12,126.89, respectively. By amendment to answer, respondent claimed an increased deficiency for the calendar year 1973 in the amount of $1,250.14, making the total deficiency in tax involved for that year $13,377.03.

Some of the issues raised by the pleadings have been disposed of by the...

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