United States Tax Court January 19, 1978, Docket No. 5213-76. (Silverton v. Commissioner)

S. ROBERT SILVERTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Silverton v. Commissioner Docket No. 5213-76. United States Tax Court T.C. Memo 1978-22; 1978 Tax Ct. Memo LEXIS 490; 37 T.C.M. (CCH) 142; T.C.M. (RIA) 780022; January 19, 1978, Filed Vincent L. Alsfeld, for the petitioner. John O. Tannenbaum, for the respondent.