United States Tax Court October 17, 1973, Docket No. 8213-71. (Fairman v. Commissioner)

STANLEY W. FAIRMAN AND CHARLOTTE W. FAIRMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fairman v. Commissioner Docket No. 8213-71. United States Tax Court T.C. Memo 1973-229; 1973 Tax Ct. Memo LEXIS 56; 32 T.C.M. (CCH) 1084; T.C.M. (RIA) 73229; October 17, 1973, Filed Stanley W. Fairman, pro se. Wayne A. Smith, for the respondent.