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RIVERA v. COMMISSIONER

Docket No. 5597-76.

38 T.C.M. 1338 (1979)

T.C. Memo. 1979-343

Felipe P. Rivera and Cecilia R. Rivera v. Commissioner.

United States Tax Court.

Filed August 28, 1979.

Attorney(s) appearing for the Case

Maurice F. Twitchell, Box 350, Santa Maria, Calif., for the petitioners. John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined deficiencies in petitioners' Federal income taxes as follows:

  Year          Deficiency    Addition to Tax
                               Sec. 6653(b),
                               I. R. C. 1954

  1968 ........ $11,815.08      $ 5,907.54
  1969 ........  30,542.42       15,271.21
  1970 ........  23,569...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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