T.C. Memo. 1998-178
UNITED STATES TAX COURT
MERCEDES ARCIA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ELIO ARCIA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 15692-96, 15693-96. Filed May 13, 1998.
William R. Tunkey, for petitioner in docket No. 15692-96.
Philip T. Weinstein, for petitioner in docket No. 15693-96.
Reginald R. Corlew, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined a $35,377 deficiency in
petitioners' 1991 Federal income tax, an $18,014.38 section
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