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
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