GOMEZ v. COMMISSIONER

Docket No. 16990-94.

71 T.C.M. 2942 (1996)

T.C. Memo. 1996-212

Louis R. and Gregoria S. Gomez v. Commissioner.

United States Tax Court.

Filed May 1, 1996.


Attorney(s) appearing for the Case

Louis R. Gomez and Gregoria S. Gomez, pro se. Gerald L. Brantley, for the respondent.


MEMORANDUM OPINION

COHEN, Judge:

Respondent determined deficiencies in petitioners' Federal income taxes as follows:

Year                                 Deficiency

1987 .............................     $32,142
1988 .............................       3,829
1989 .............................       6,977

Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for

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