BAKER v. COMMISSIONER

Docket No. 10121-84.

88 T.C. 1282 (1987)

NEIL K. BAKER AND JUDY BAKER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 18, 1987.


Attorney(s) appearing for the Case

R. La Mar Bishop and Thomas A. Collins, for the petitioners.

Thomas N. Thompson, for the respondent.


SWIFT, Judge:

In a statutory notice of deficiency dated January 17, 1984, respondent determined deficiencies in petitioners' Federal income tax liabilities for 1976 through 1979 as follows:

Year                      Deficiency

1976 .......................   $913
1977 .......................    581
1978 .......................  4,298
1979 .......................  2,851

These deficiencies arise from respondent's disallowance...

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