United States Tax Court September 6, 1973, Docket Nos. 7262-71, 7263-71, 7264-71, 7265-71, 7266-71 (Roberts v. Commissioner)

Beverly R. and Linda L. Roberts, et al., 1 Petitioners v. Commissioner of Internal Revenue, Respondent Roberts v. Commissioner Docket Nos. 7262-71, 7263-71, 7264-71, 7265-71, 7266-71 United States Tax Court 60 T.C. 861; 1973 U.S. Tax Ct. LEXIS 65; 60 T.C. No. 91; September 6, 1973, Filed *65 Decisions will be entered under Rule 50.