United States Tax Court September 28, 1976, Docket No. 4943-75. (Dilbeck v. Commissioner)

LEAH S. DILBECK and BOYD W. DILBECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dilbeck v. Commissioner Docket No. 4943-75. United States Tax Court T.C. Memo 1976-307; 1976 Tax Ct. Memo LEXIS 97; 35 T.C.M. (CCH) 1380; T.C.M. (RIA) 760307; September 28, 1976, Filed Leah S. Dilbeck and Boyd W. Dilbeck, pro se. Milton J. Carter, Jr., for the respondent.