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RODRIGUES v. COMMISSIONER

Docket No. 2001-76.

44 T.C.M. 90 (1982)

T.C. Memo. 1982-324

Jess A. Rodrigues and Jeralyn Rodrigues v. Commissioner.

United States Tax Court.

Filed June 9, 1982.

Attorney(s) appearing for the Case

Andrew L. Faber, 99 Almaden Blvd., San Jose, Calif., for the petitioners. Eugene H. Ciranni, for the respondent.

Memorandum Opinion

FAY, Judge:

This case is presently before the Court on petitioners' Motion to Tax Costs on Appeal. This case arises out of petitioners' appeal of a decision entered on December 4, 1979, wherein, pursuant to the opinion of this Court filed on July 25, 1979, sub nom. Cristina v. Commissioner [Dec. 36,193(M)] T.C. Memo. 1979-280, we determined a deficiency of $13,091 in petitioners' Federal income...

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