United States Tax Court January 30, 1980, Docket No. 11502-78. (Smith v. Commissioner)

BILL L. SMITH & SANDRA L. SMITH, Petitioners v. OF INTERNAL REVENUE, Respondent Smith v. Commissioner Docket No. 11502-78. United States Tax Court T.C. Memo 1980-29; 1980 Tax Ct. Memo LEXIS 556; 39 T.C.M. (CCH) 975; T.C.M. (RIA) 80029; January 30, 1980, Filed Bill L. Smith, pro se. Lawrence D. Garr, for the respondent.