Gary and Janet Luiz - Page 1

                                 T.C. Memo. 2004-21                                   

                               UNITED STATES TAX COURT                                

                         GARY AND JANET LUIZ, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 6344-02.                Filed January 29, 2004.             

               Anthony V. Diosdi, for petitioners.                                    
               Patricia Montero and Margaret S. Rigg, for respondent.                 

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               COLVIN, Judge:  Respondent determined deficiencies in                  
          petitioners’ Federal income tax of $47,116 for 1996 and $23,475             
          for 1997.1                                                                  

               1  Respondent also determined that petitioners are liable              
          for the addition to tax for late filing under sec. 6651(a)(1) for           
          1996.  Respondent now concedes that issue.                                  
               Unless otherwise specified, section references are to the              
          Internal Revenue Code as amended.  Rule references are to the Tax           
          Court Rules of Practice and Procedure.  References to petitioner            
          are to Gary Luiz.                                                           

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