MOURIZ v. COMMISSIONER

Docket No. 32259-83.

51 T.C.M. 392 (1986)

T.C. Memo. 1986-43

Reinaldo Mouriz and Maria E. Mouriz v. Commissioner.

United States Tax Court.

Filed January 29, 1986.


Attorney(s) appearing for the Case

Luis Medina, for the petitioners. John F. Hernandez, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes and additions to tax under section 6653(b)1 (fraud) as follows:

  Yearc]  Deficiency2    Addition to Tax — Sec. 6653(b)

  1979    $91,102.70              $47,646.85
  1980    131,520.25               65,760.13

After concessions...

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