United States Tax Court March 8, 1982, Docket No. 5122-81. (Foster v. Commissioner)

WILLIAM G. and ELIZABETH N. FOSTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Foster v. Commissioner Docket No. 5122-81. United States Tax Court T.C. Memo 1982-115; 1982 Tax Ct. Memo LEXIS 636; 43 T.C.M. (CCH) 731; T.C.M. (RIA) 82115; March 8, 1982. *636 By statutory notice dated September 25, 1979, respondent determined a $ 4,066.72 deficiency and a $ 1,016.