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BECERRA v. COMMISSIONER

Docket No. 16233-81.

47 T.C.M. 1308 (1984)

T.C. Memo. 1984-134

Octavio C. Becerra and Therese D. Becerra v. Commissioner.

United States Tax Court.

Filed March 19, 1984.

Attorney(s) appearing for the Case

Thomas E. O'Sullivan and Dennis G. Harkavy, 1900 Avenue of the Stars, Los Angeles, Calif., for the petitioners. Dennis Brager, for the respondent.

Memorandum Findings of Fact and Opinion

COHEN, Judge:

Respondent determined deficiencies in and additions to petitioners' Federal income taxes as follows:

                                  Additions to Tax
   Year           Deficiency in     I.R.C. 1954
  Ended           Income Tax       Section 6653(b)

   1973 .......... $ 3,383.00        $1,691.50
   1974 ..........  14,088.00         7,044.00
   1975 ..........   5,651.00         2...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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