United States Tax Court January 30, 1969, Docket Nos. 7126-65, 7127-65. (Bowman v. Commissioner)

James D. Bowman and Merle C. Bowman v. Commissioner. Mid-South Engineering Company, Inc. v. Commissioner. Bowman v. Commissioner Docket Nos. 7126-65, 7127-65. United States Tax Court T.C. Memo 1969-23; 1969 Tax Ct. Memo LEXIS 276; 28 T.C.M. (CCH) 109; T.C.M. (RIA) 69023; January 30, 1969, Filed Clyde W. Key, Bank of Knoxville Bldg., Knoxville, Tenn., for the petitioners. Charles G.