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BABCOCK v. COMMISSIONER

Docket No. 2044-78.

38 T.C.M. 697 (1979)

T.C. Memo. 1979-161

James S. and Nancy Babcock v. Commissioner.

United States Tax Court.

Filed April 23, 1979.

Attorney(s) appearing for the Case

James S. Babcock and Nancy 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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