BACLIT v. COMMISSIONER

Docket No. 45840-86.

58 T.C.M. 489 (1989)

T.C. Memo. 1989-576

Antonio Maristela Baclit and Imelda M. Baclit v. Commissioner.

United States Tax Court.

Filed October 26, 1989.


Attorney(s) appearing for the Case

Joyce Rebhun, for the petitioners. Roger L. Kave, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

By notice of deficiency dated September 3, 1986, respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1982 in the amount of $5,138.00. Respondent also determined that petitioners were liable for the addition to tax under section 6651(a)(1)1 in the amount of $1,278.50.

After concessions,2 the sole issue...

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