United States Tax Court March 18, 1975, Docket Nos. 8575-72, 8576-72. (Singer v. Commissioner)

PARIS G. SINGER and JANE E. SINGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent OSCAR S. GRAY and ELEANOR L. GRAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Singer v. Commissioner Docket Nos. 8575-72, 8576-72. United States Tax Court T.C. Memo 1975-63; 1975 Tax Ct. Memo LEXIS 310; 34 T.C.M. (CCH) 337; T.C.M. (RIA) 750063; March 18, 1975, Filed K.