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ALVES v. COMMISSIONER

Docket No. 4879-80.

79 T.C. 864 (1982)

LAWRENCE J. ALVES AND MYRA L. ALVES, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 18, 1982.

Attorney(s) appearing for the Case

James G. Harrigan and Michael R. Moore, for the petitioners.

Kevin M. Bagley, for the respondent.

OPINION

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax for the calendar years 1974 and 1975 in the amounts of $12,335.53 and $3,822.77, respectively. By amendment to answer filed on September 24, 1980, respondent claimed an increased deficiency for the calendar year 1975 in the amount of $8,037.33, making a total claimed deficiency for that year of $11,860.10. By amendment to petition filed on June 15, 1981, petitioners...

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