RUIZ v. COMMISSIONER

Docket No. 7530-81.

47 T.C.M. 1657 (1984)

T.C. Memo. 1984-213

Juan and Aurora Ruiz v. Commissioner.

United States Tax Court.

Filed April 25, 1984.


Attorney(s) appearing for the Case

Juan Ruiz, pro se, Woodburn, Ore. James Michael Chitwood, for the respondent.


Memorandum Findings of Fact and Opinion

FEATHERSTON, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes and additions to tax under sections 6651(a)1 and 6653(a) as follows:

                            Addition to Tax
                             Sec.      Sec.
  Year         Deficiency   6651(a)   6653(a)

  1978 .......  $1,433.70   $71.68    $ 71.68
  1979 .......   3,173.90    ...

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