Court of Appeals for the Eighth Circuit March 19, 1980, 79-1622 (Roger A. Jourdain and Margaret E. Jourdain v. Commissioner of Internal Revenue)

PER CURIAM.

Roger and Margaret Jourdain

1

(Jourdain) appeal from a decision of the

*508

Tax Court that they owe federal income tax deficiencies for the years 1971 and 1972 in the amounts of $3,202.98 and $3,549.91, respectively.