United States Tax Court May 7, 1975, Docket No. 7658-72. (Jernigan v. Commissioner)

JIMMIE T. JERNIGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jernigan v. Commissioner Docket No. 7658-72. United States Tax Court T.C. Memo 1975-132; 1975 Tax Ct. Memo LEXIS 239; 34 T.C.M. (CCH) 615; T.C.M. (RIA) 750132; May 7, 1975, Filed James L. Shores, Jr., and Claude E. Bankester, for the petitioner. J. Leon Fetzer, for the respondent.