Miguel Espinoza and Mariaclariza Montoya - Page 1

















                                 T.C. Memo. 1999-269                                  


                               UNITED STATES TAX COURT                                


              MIGUEL ESPINOZA AND MARIACLARIZA MONTOYA, Petitioners v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3556-98.                   Filed August 10, 1999.           


               Miguel Espinoza Montoya and Mariaclariza Montoya, pro sese.            
               Andrew R. Moore, for respondent.                                       


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               PARR, Judge:  Respondent determined deficiencies in, an                
          addition to, and an accuracy-related penalty on petitioners'                











Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  Next

Last modified: May 25, 2011