BARRAGAN v. COMMISSIONER

Docket No. 15680-90.

65 T.C.M. 2091 (1993)

T.C. Memo. 1993-92

Henry Barragan and Carol Barragan v. Commissioner.

United States Tax Court.

Filed March 17, 1993.


Attorney(s) appearing for the Case

Russell P. Briesacker, P.O. Box 2757, Anaheim, Calif., and Victor L. Smith, for the petitioners. Marilyn Devin, Dwight M. Montgomery, and Joseph K. Fletcher III, for the respondent.


Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined the following deficiencies in and additions to petitioners' Federal income taxes:

                                                                   Additions to Tax
                             -----------------------------------------------------------------------------------------
Year            Deficiency   Sec. 6653(b)(1)   Sec....

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