United States Tax Court July 14, 1975, Docket No. 1867-72. (Scheidelman v. Commissioner)

LEROY H. SCHEIDELMAN and HAZEL D. SCHEIDELMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Scheidelman v. Commissioner Docket No. 1867-72. United States Tax Court T.C. Memo 1975-227; 1975 Tax Ct. Memo LEXIS 143; 34 T.C.M. (CCH) 993; T.C.M. (RIA) 750227; July 14, 1975, Filed *143 Richard O'C. Kehoe, for the petitioners. George W. Connelly, Jr., for the respondent.