United States Tax Court July 23, 1979, Docket No. 9004-78. (Jones v. Commissioner)

LYNN F. JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jones v. Commissioner Docket No. 9004-78. United States Tax Court T.C. Memo 1979-271; 1979 Tax Ct. Memo LEXIS 253; 38 T.C.M. (CCH) 1064; T.C.M. (RIA) 79271; July 23, 1979, Filed James W. Johnson and Kenneth Burford, for the petitioner. Juan F. Vasquez, for the respondent.