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APPLEGATE v. COMMISSIONER

Docket Nos. 8731-83, 10151-83.

50 T.C.M. 1172 (1985)

T.C. Memo. 1985-504

Edward A. Applegate and Charlotte M. Applegate v. Commissioner. Daniel S. Bell v. Commissioner.

United States Tax Court.

Filed September 25, 1985.

Attorney(s) appearing for the Case

Edward A. Applegate, pro se in docket No. 8731-83. Daniel S. Bell, pro se in docket No. 10151-83. Matthew Magnone and John W. Wertz, for the respondent.

Memorandum Findings of Fact and Opinion

PARKER, Judge:

In these consolidated cases, respondent determined deficiencies in petitioners' 1979 Federal income taxes and a section 66521 addition to tax as follows:

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                                                                Addition to Tax
        Petitioner(s)                Docket...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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