T.C. Memo. 1996-212 UNITED STATES TAX COURT LOUIS R. AND GREGORIA S. GOMEZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16990-94. Filed May 1, 1996. Louis R. Gomez and Gregoria S. Gomez, pro se. Gerald L. Brantley, for respondent. MEMORANDUM OPINION COHEN, Judge: Respondent determined deficiencies in petitioners’ Federal income taxes as follows: Year Deficiency 1987 $32,142 1988 3,829 1989 6,977Page: 1 2 3 4 5 6 Next
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