PORTILLO v. COMMISSIONER

Docket No. 6011-88.

63 T.C.M. 2115 (1992)

T.C. Memo. 1992-99

Ramon & Dolores Portillo v. Commissioner.

United States Tax Court.

Filed February 19, 1992.


Attorney(s) appearing for the Case

David P. Leeper, 661 Mesa Hills, El Paso, Tex., for the petitioners. William R. Leighton and Lewis J. Hubbard, for the respondent.


Memorandum Opinion

FAY, Judge:

On February 13, 1990, this Court issued its opinion in Portillo v. Commissioner [Dec. 46,373(M)], T.C. Memo. 1990-68,1 in which we held that: (1) Petitioner Ramon Portillo (petitioner) in 1984 received unreported income from his job as a painting subcontractor in the amount of $21,380 from Mike Navarro (Navarro), a contractor; (2) petitioners overstated...

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