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BELTRAN v. COMMISSIONER

Docket No. 18485-80.

43 T.C.M. 892 (1982)

T.C. Memo. 1982-153

Edilberto R. Beltran and Diadema T. Beltran v. Commissioner.

United States Tax Court.

Filed March 25, 1982.

Attorney(s) appearing for the Case

Gerald H. Lean, 5700 Smith Ave., Baltimore, Md., for the petitioners Clare J. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined the following deficiencies in the petitioners' Federal income taxes:

  Taxable Year                 Deficiency

     1975.................    $5,629.89
     1976.................     5,537.93
     1977.................     3,863.38

The following issues are presented for decision:

(1) Whether and to what extent petitioner Edilberto Beltran used...

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