RUGARE v. COMMISSIONER

Docket No. 18921-80.

51 T.C.M. 1250 (1986)

T.C. Memo. 1986-253

Philip James Rugare and Brigitte Maria Rugare Pauk v. Commissioner.

United States Tax Court.

Filed June 19, 1986.


Attorney(s) appearing for the Case

Philip James Rugare and Brigitte Maria Rugare Pauk, pro se, Lauderhill, Fla. Sharon C. Armuelles, for the respondent.


Memorandum Findings of Fact and Opinion

STERRETT, Chief Judge:

Respondent determined by notice of deficiency dated July 25, 1980 deficiencies in the Federal income taxes of petitioners and additions to tax for the taxable years ended December 31, 1977 and December 31, 1978 as follows:


  Taxable                       Additions to Tax
   Year            Deficiency   Section...

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