T.C. Memo. 1997-38
UNITED STATES TAX COURT
FELICIANO AND DEBORA RIBERA, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 22678-94. Filed January 22, 1997.
Feliciano and Debora Ribera, pro se.
Christian A. Speck, for 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,
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