United States Tax Court September 2, 1975, Docket No. 695-72. (Middlebrooks v. Commissioner)

CLARENCE E. and RUBY J. MIDDLEBROOKS, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Middlebrooks v. Commissioner Docket No. 695-72. United States Tax Court T.C. Memo 1975-275; 1975 Tax Ct. Memo LEXIS 99; 34 T.C.M. (CCH) 1187; T.C.M. (RIA) 750275; September 2, 1975, Filed Gordon D. Simonds, for the petitioners. Robert J. Shilliday, Jr., for the respondent.