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SAAVEDRA v. COMMISSIONER

Docket Nos. 7760-85, 7761-85.

56 T.C.M. 953 (1988)

T.C. Memo. 1988-587

Angelina Saavedra v. Commissioner. Eduardo Saavedra v. Commissioner.

United States Tax Court.

Filed December 27, 1988.

Attorney(s) appearing for the Case

John Campo III, 2001 N. 3rd St., Phoenix, Ariz., for the petitioners. Marikay Lee-Martinez, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

For these consolidated cases, respondent determined deficiencies for petitioners' taxable year ended December 31, 1976, as follows:

                            Petitioner Eduardo Saavedra

                                            Additions to Tax
Deficiency     Sec. 6651(a)(1)1     Sec. 6653(a)     Sec. 6654(a)...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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