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FERNANDEZ v. COMMISSIONER

Docket No. 3816-79.

39 T.C.M. 569 (1979)

T.C. Memo. 1979-476

Raul B. Fernandez and Vera J. Fernandez v. Commissioner.

United States Tax Court.

Filed November 29, 1979.

Attorney(s) appearing for the Case

Frank E. Clohan, 550 Hamilton Ave., Palo Alto, Calif., for the petitioners. George Mac Vogelei, for the respondent.

Memorandum Opinion

SCOTT, Judge:

On March 23, 1979, petitioners filed a petition "for a redetermination of the deficiencies set forth by the Commissioner of Internal Revenue in his notice of deficiency (Correspondence Symbol 411-F-90D E:R:MJC, dated December 27, 1978." The petition states that "for the taxable year in question" petitioners were husband and wife who are now divorced; that Raul B. Fernandez' address is Palo Alto, California, and Vera J. Fernandez...

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