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BAXTER v. COMMISSIONER

Docket No. 15049-82.

50 T.C.M. 545 (1985)

T.C. Memo. 1985-378

Albert Nathanial Baxter and Cleo Beatrice Baxter v. Commissioner.

United States Tax Court.

Filed July 29, 1985.

Attorney(s) appearing for the Case

Albert Nathanial Baxter and Cleo Beatrice Baxter, pro se, Rancho Palos Verdes, Calif. Mary Schewatz, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for 1978 of $17,007 and an addition to tax under section 6653(a)1 (negligence) of $1,450. After various concessions by the parties,2 the issues for consideration are:

(1) Whether petitioners engaged in an activity concerning a chemical cell and wind turbine for profit...

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