E. GRADY JOLLY, Circuit Judge:
Petitioners Billie James Ledbetter and Patricia Virginia Ledbetter challenge the income tax deficiencies assessed against them for the years 1979, 1980, and 1981, which were affirmed by the United States Tax Court in Ledbetter v. Commissioner, T.C.M. 575 (1986). We affirm the Tax Court's decision.
I
The petitioners, whose legal residence is in Houston, Texas, filed joint 1040 forms for the years 1979, 1980, and...
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