CORDERO v. COMMISSIONER

Docket No. 5131-90.

61 T.C.M. 1646 (1991)

T.C. Memo. 1991-9

Emmanuel and Venus Cordero v. Commissioner.

United States Tax Court.

Filed January 14, 1991.


Attorney(s) appearing for the Case

Anthony J. LaSpada, 1802 N. Morgan St., Tampa, Fla., for the petitioners. Howard P. Levine, for the respondent.


Memorandum Findings of Fact and Opinion

SCOTT, Judge:

This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Venus Cordero for the years 1985 and 1986 filed May 7, 1990.

Some of the facts have been stipulated and are found accordingly.

At the time of the filing of the petition in this case, petitioners resided in Lutz, Florida. Petitioner Emmanuel Cordero (Mr. Cordero) and petitioner Venus...

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