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DIAZ v. COMMISSIONER

Docket No. 1931-83.

51 T.C.M. 594 (1986)

T.C. Memo. 1986-98

Frank Diaz and Amparo R. Diaz v. Commissioner.

United States Tax Court.

Filed March 13, 1986.

Attorney(s) appearing for the Case

Jorge Rodriguez-Chomat, for the petitioners. Paul M. Naponick and Kenneth A. Hochman, for the respondent.

Memorandum Findings of Fact and Opinion

JACOBS, Judge:

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

                                               Sec.
  Tax Year              Deficiency            6653(a)1

  1978 ................   $7,845               $826
  1979 ................    --                   137

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