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CHAVARRIA v. COMMISSIONER

Docket No. 3833-95.

71 T.C.M. 2873 (1996)

T.C. Memo. 1996-201

Salvador Chavarria and Irene Chavarria, Deceased v. Commissioner.

United States Tax Court.

Filed April 25, 1996.

Attorney(s) appearing for the Case

Towner S. Liiper, El Paso, Tex., for the petitioners. Elizabeth A. Owen, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

Respondent determined deficiencies in, and additions to, petitioners' Federal income taxes as follows:

                                     Addition to Tax
Year                    Deficiency   Sec. 6651(a)(1)

1990 ................    $ 7,875         $1,922
1991 ................      6,229            --
1992 ................     16,198          1,604

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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