United States Tax Court January 23, 1978, Docket Nos. 6240-75, 6276-75. (A. A. Aaron, Inc. v. Commissioner)

A. A. AARON, INCORPORATED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent BENJAMIN GRADUS and SONIA GRADUS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent A. A. Aaron, Inc. v. Commissioner Docket Nos. 6240-75, 6276-75. United States Tax Court T.C. Memo 1978-28; 1978 Tax Ct. Memo LEXIS 489; 37 T.C.M. (CCH) 164; T.C.M.