BABCOCK v. COMMISSIONER

Docket No. 2043-78.

38 T.C.M. 695 (1979)

T.C. Memo. 1979-160

Lawrence and Camille Babcock v. Commissioner.

United States Tax Court.

Filed April 23, 1979.


Attorney(s) appearing for the Case

Lawrence Babcock and Camille Babcock, pro se, Moore, Idaho. Ralph W. Jones and Larry N. Johnson, for the respondent.


Memorandum Opinion

SCOTT, Judge:

Respondent determined deficiencies in petitioners' income tax and additions to tax for the years and in the amounts as follows:

-----------------------------------------------------------------------------------------
                                               Amount of Tax      Amount of Addition
                                    Taxable     Determined        to Tax Determined
   Petitioner/Taxpayer...

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