United States Tax Court February 26, 1980, Docket No. 8891-76, 6909-79. (Addington v. Commissioner)

WILLIAM H. ADDINGTON AND DONNA L. ADDINGTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Addington v. Commissioner Docket No. 8891-76, 6909-79. United States Tax Court T.C. Memo 1980-46; 1980 Tax Ct. Memo LEXIS 539; 39 T.C.M. (CCH) 1073; T.C.M. (RIA) 80046; February 26, 1980, Filed William H. Addington and Donna L. Addington, pro se. Deborah A. Butler, for the respondent.