United States Tax Court May 2, 1978, Docket No. 8410-76. (Turner v. Commissioner)

BRUCE I. TURNER and BARBARA S. TURNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Turner v. Commissioner Docket No. 8410-76. United States Tax Court T.C. Memo 1978-165; 1978 Tax Ct. Memo LEXIS 348; 37 T.C.M. (CCH) 722; T.C.M. (RIA) 780165; May 2, 1978, Filed *348 Petitioner, a fourth year resident, received monies for services rendered.