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DIEZ-ARGUELLES v. COMMISSIONER

Docket Nos. 20720-81, 4997-82.

48 T.C.M. 496 (1984)

T.C. Memo. 1984-356

Ernesto A. and Christina Diez-Arguelles v. Commissioner.

United States Tax Court.

Filed July 12, 1984.

Attorney(s) appearing for the Case

Ernesto A. and Christina Diez-Arguelles, pro se. Lauren W. Gore, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Separate notices of deficiencies were issued by the respondent to the petitioners in which respondent determined that there were deficiencies in the income taxes due from the petitioners for 1978 and 1979 in the amounts of $1,564.00 and $2,681.08, respectively. A separate petition was filed by the petitioners for each year but the cases were consolidated for trial, briefing and opinion. Therefore by...

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