DISPOTO v. COMMISSIONER

Docket Nos. 4933-88, 5098-88.

60 T.C.M. 284 (1990)

T.C. Memo. 1990-394

A. Bruno Dispoto and Patsy Dispoto v. Commissioner. Mary Jo Dispoto v. Commissioner.

United States Tax Court.

Filed July 30, 1990.


Attorney(s) appearing for the Case

Claude P. Kimball, David J. Fillerup, and Kenneth M. Byrum, 1515-20th St., Bakersfield, Calif., for A. Bruno and Patsy Dispoto. Michael P. Mears, 2001 22nd St., Bakersfield, Calif., for Mary Jo Dispoto. Robert J. Misey, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

In these consolidated cases, respondent determined the following deficiencies in petitioners' Federal income tax:

                                                                         Taxable
Petitioners                                                 Docket No.    Year     Deficiency

A. Bruno and Patsy Dispoto ..............................    4933...

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