United States Tax Court December 21, 1978, Docket No. 1401-77. (RUTHERFORD v. COMMISSIONER)

BENNIE D. RUTHERFORD AND MARIJON RUTHERFORD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent RUTHERFORD v. COMMISSIONER Docket No. 1401-77. United States Tax Court T.C. Memo 1978-505; 1978 Tax Ct. Memo LEXIS 10; 37 T.C.M. (CCH) 1851-77; December 21, 1978, Filed Bennie D. Rutherford and Marijon Rutherford, pro se. J. Michael Brown, for the respondent.