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RIBERA v. COMMISSIONER

Docket No. 22678-94.

73 T.C.M. 1807 (1997)

T.C. Memo. 1997-38

Feliciano and Debora Ribera v. Commissioner.

United States Tax Court.

Filed January 22, 1997.

Attorney(s) appearing for the Case

Feliciano and Debora Ribera, pro se. Christian A. Speck, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined deficiencies in petitioners' Federal income tax of $13,595 and $2,688 for the 1991 and 1992 tax years, respectively.

All section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. After concessions, the issues remaining are (1) whether petitioner1<...

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