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CALLOW v. COMMISSIONER

Docket No. 9311-79.

40 T.C.M. 750 (1980)

T.C. Memo. 1980-272

Timothy L. Callow v. Commissioner.

United States Tax Court.

Filed July 28, 1980.

Attorney(s) appearing for the Case

Timothy L. Callow pro se. Benjamin deLuna, for the respondent.

Memorandum Opinion

DRENNEN, Judge:

This is a companion case of Michele A. Callow v. Commissioner, decided this same day, T.C. Memo. 1980-271. At the calendar call both taxpayers refused the Court's suggestion that the cases be consolidated for trial, briefing, and opinion, so the cases were submitted separately.

Respondent has determined the following deficiency...

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