United States Tax Court March 25, 1975, Docket No. 5285-71. (Knight v. Commissioner)

W. LEE KNIGHT and EVELYN KNIGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Knight v. Commissioner Docket No. 5285-71. United States Tax Court T.C. Memo 1975-77; 1975 Tax Ct. Memo LEXIS 296; 34 T.C.M. (CCH) 389; T.C.M. (RIA) 750077; March 25, 1975, Filed Henry Gelles, for the petitioners. Curtis W. Berner, for the respondent.