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BARRIENTOS v. COMMISSIONER

Docket No. 6789-93.

70 T.C.M. 102 (1995)

T.C. Memo. 1995-322

Omar Barrientos and Isabel Barrientos v. Commissioner.

United States Tax Court.

July 19, 1995.

Attorney(s) appearing for the Case

Omar Barrientos, pro se. Timothy P. Brynteson, for the respondent.

MEMORANDUM OPINION

DEAN, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined a deficiency of $5,639 in petitioners' 1988 Federal income tax, and an addition to tax under section 6653(a)(1) in the amount of $281.95.

After concessions,2 the issues for decision are: (1) Whether petitioners may...

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