United States Tax Court February 13, 1979, Docket No. 2838-77. (Odom v. Commissioner)

FITZHUGH L. ODOM, JR., and DONNA C. ODOM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Odom v. Commissioner Docket No. 2838-77. United States Tax Court T.C. Memo 1979-53; 1979 Tax Ct. Memo LEXIS 473; 38 T.C.M. (CCH) 217; T.C.M. (RIA) 79053; February 13, 1979, Filed Fitzhugh L. Odom, pro se. John S. Ball, for*474 the respondent.