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GARCIA v. COMMISSIONER

Docket No. 5895-87.

58 T.C.M. 121 (1989)

T.C. Memo. 1989-496

Gustavo Garcia and Dolores S. Garcia v. Commissioner.

United States Tax Court.

Filed September 11, 1989.

Attorney(s) appearing for the Case

Gustavo Garcia and Dolores S. Garcia, pro se. Jeffrey A. Sherman, for the respondent.

Memorandum Findings of Fact and Opinion

DRENNEN, Judge:1

Respondent determined deficiencies in petitioners' Federal income tax liability as follows:

  Year                       Deficiency

  1981 ....................  $12,386.12
  1982 ....................    2,378.00

After a concession by respondent, the sole issue for our decision is whether petitioners are entitled to a Schedule C...

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