CRISTINA v. COMMISSIONER

Docket Nos. 2000-76, 2001-76.

38 T.C.M. 1093 (1979)

T.C. Memo. 1979-280

Vernon J. Cristina and Antoinette Cristina v. Commissioner. Jess A. Rodrigues and Jeralyn Rodrigues v. Commissioner.

United States Tax Court.

Filed July 25, 1979.


Attorney(s) appearing for the Case

Robert P. Schalk, 730 Mission St., Santa Cruz, Calif., and Andrew L. Faber, for the petitioners. Eugene H. Ciranni, for the respondent.


Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

  Dkt.
   No.        Petitioners           Year   Deficiency

  2000-76    Vernon J. Cristina     1971    $10,201
             and Antoinette
             Cristina
  2001-76    Jess A. Rodrigues      1971    $21,830
             and Jeralyn Rodrigues

These cases have been consolidated for purposes...

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