FRIAS v. COMMISSIONER

Docket No. 4416-95.

73 T.C.M. 2091 (1997)

T.C. Memo. 1997-94

Maurzal Frias and Teresa Frias v. Commissioner.

United States Tax Court.

Filed February 24, 1997.


Attorney(s) appearing for the Case

Maurzal Frias and Teresa Frias, pro sese. Edith F. Moates, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined deficiencies in, additions to, and accuracy-related penalties on petitioners' Federal income taxes as follows:

                               Additions to Tax   Penalty
                                     Sec.          Sec.
Year              Deficiency      6651(a)(1)      6662

1991 ..........    $5,002 ...

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