United States Tax Court February 13, 1978, Docket Nos. 4861-71, 4900-71 (Sennett v. Commissioner)

Sandra Sennett and William Sennett, Petitioners v. Commissioner of Internal Revenue, Respondent; William Sennett, Petitioner v. Commissioner of Internal Revenue, Respondent Sennett v. Commissioner Docket Nos. 4861-71, 4900-71 United States Tax Court 69 T.C. 694; 1978 U.S. Tax Ct. LEXIS 181; February 13, 1978, Filed *181 Rule 121, Tax Court Rules of Practice and Procedure.