T.C. Memo. 1996-201
UNITED STATES TAX COURT
SALVADOR CHAVARRIA AND IRENE CHAVARRIA, DECEASED, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3833-95. Filed April 25, 1996.
Towner S. Leeper, for petitioners.
Elizabeth A. Owen, for 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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