United States Tax Court November 8, 1979, Docket Nos. 11377-77; 11678-77; 1239-78. (Hayutin v. Comm'r)

ARTHUR B. HAYUTIN and DORIS M. HAYUTIN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hayutin v. Comm'r Docket Nos. 11377-77; 11678-77; 1239-78. United States Tax Court T.C. Memo 1979-445; 1979 Tax Ct. Memo LEXIS 77; 39 T.C.M. (CCH) 449; T.C.M. (RIA) 79445; November 8, 1979, Filed Stanley L. Drexler and Chester J. Stern, for the petitioners in docket No. 11377-77. Martin P.