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BAKER v. COMMISSIONER

Docket No. 19205-80.

42 T.C.M. 563 (1981)

T.C. Memo. 1981-400

Kenneth D. Baker and Beverly J. Baker v. Commissioner.

United States Tax Court.

Filed August 4, 1981.

Attorney(s) appearing for the Case

Kenneth D. Baker, pro se, Colorado Springs, Colo. Cynthia J. Olson, for the respondent.

Memorandum Opinion

WILES, Judge:

This case comes before us on respondent's motion to dismiss for failure to state a claim upon which relief can be granted, pursuant to Rule 40, Tax Court Rules of Practice and Procedure.1

In a notice of deficiency dated July 1, 1980, respondent determined a deficiency of $1,670 in petitioners' 1978 Federal income tax, and an addition to tax of...

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