United States Tax Court March 29, 1979, Docket Nos. 8469-75, 8470-75. (Speca v. Commissioner)

GINO A. SPECA and VERA SPECA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH F. MADRIGRANO and SHIRLEY M. MADRIGRANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Speca v. Commissioner Docket Nos. 8469-75, 8470-75. United States Tax Court T.C. Memo 1979-120; 1979 Tax Ct. Memo LEXIS 411; 38 T.C.M. (CCH) 544; T.C.M. (RIA) 79120; March 29, 1979, Filed Stanley P.