Court of Appeals for the Fifth Circuit November 25, 1983, 83-4234, 83-4244 (William C. Blakely and Bettie Blakely v. Commissioner of Internal Revenue)

PER CURIAM:

This case is an appeal from a decision by the United States Tax Court holding taxpayers William C. Blakely and Bettie Blakely responsible for deficiencies in their federal income taxes for the years 1976,1977 and 1978. Bettie Blakely is named in this action solely because she filed an income tax return jointly with her husband for the years in question.