ISIDRO MARTIN-MONTIS TRUST v. COMMISSIONER

Docket Nos. 5380-78, 7847-78, 7932-78.

75 T.C. 381 (1980)

ISIDRO MARTIN-MONTIS TRUST, F. B. HUBACHEK, JR., TRUSTEE, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 11, 1980.


Attorney(s) appearing for the Case

Frank T. Foster and Thomas E. Chomicz, for the petitioners.

Harmon Dow, for the respondent.


OPINION

HALL, Judge:

Respondent determined deficiencies in income tax as follows:

Petitioner                               Year     Deficiency

Isidro Martin-Montis Trust
 (Docket No. 5380-78) ................   1974      $1,884.26
                                         1975         714.72
                                         1976          70.37

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