United States Tax Court February 14, 1978, Docket No. 2911-76. (Stroupe v. Commissioner)

HAROLD F. STROUPE and ELIZABETH S. STROUPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Stroupe v. Commissioner Docket No. 2911-76. United States Tax Court T.C. Memo 1978-55; 1978 Tax Ct. Memo LEXIS 455; 37 T.C.M. (CCH) 280; T.C.M. (RIA) 780055; February 14, 1978, Filed Richard D. Hall, Jr., for the petitioners. William S. Patterson, for the respondent.