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RIVERA v. COMMISSIONER

Docket No. 22827-91.

66 T.C.M. 1682 (1993)

T.C. Memo. 1993-609

Benjamin and Beatrice Rivera v. Commissioner.

United States Tax Court.

December 21, 1993.

Attorney(s) appearing for the Case

Benjamin and Beatrice Rivera, pro se. David L. Click and Susan B. Hurwitz, for the respondent.

Memorandum Findings of Fact and Opinion

SCOTT, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1987 in the amount of $10,534, and an addition to tax under section 6653(a)(1)(A)1 of $526.70, and an addition to tax under section 6653(a)(1)(B) in the amount of 50 percent of the interest attributable to the full deficiency.

The issues for decision are: (1) Whether petitioners...

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