United States Tax Court February 24, 1977, Docket Nos. 494-72, 4401-72 and 6728-72. (Balunas v. Commissioner)

VINCENT W. BALUNAS AND HELEN L. BALUNAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Balunas v. Commissioner Docket Nos. 494-72, 4401-72 and 6728-72. United States Tax Court T.C. Memo 1977-48; 1977 Tax Ct. Memo LEXIS 393; 36 T.C.M. (CCH) 209; T.C.M. (RIA) 770048; February 24, 1977, Filed IRWIN SUPPLEMENTAL MEMORANDUM OPINION IRWIN, Judge: Our original opinion in this case (T.C.