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GARCIA v. COMMISSIONER

Docket No. 21532-95.

75 T.C.M. 2405 (1998)

T.C. Memo. 1998-203

Ramon A. Garcia and Bertha E. Garcia v. Commissioner.

United States Tax Court.

Filed June 3, 1998.

Attorney(s) appearing for the Case

Richard M. Taylor, San Antonio, Tex., and James E. McCutcheon III, for the petitioners. Elizabeth A. Owen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

WHALEN, Judge:

Respondent determined the following deficiencies in, and accuracy-related penalties with respect to, petitioners' Federal income tax:

                                         Sec. 6662
Year                        Deficiency    Penalty

1990 ....................    $22,763      $4,553
1991 ....................     25,581       5,116

Unless stated...

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