United States Tax Court April 17, 1973, Docket No. 743-71 (Shrout v. Commissioner)

CLAYTON H. SHROUT AND IOLA S. SHROUT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Shrout v. Commissioner Docket No. 743-71 United States Tax Court T.C. Memo 1973-89; 1973 Tax Ct. Memo LEXIS 197; 32 T.C.M. (CCH) 398; T.C.M. (RIA) 73089; April 17, 1973, Filed Clayton Shrout and Seb Caporale, for the petitioners. Leonard A. Hammes, for the respondent.