United States Tax Court February 14, 1979, Docket No. 7040-76. (Hof v. Commissioner)

DAVID G. AND CHERYL P. HOF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hof v. Commissioner Docket No. 7040-76. United States Tax Court T.C. Memo 1979-55; 1979 Tax Ct. Memo LEXIS 472; 38 T.C.M. (CCH) 221; T.C.M. (RIA) 79055; February 14, 1979, Filed *472 Petitioner was an intern and resident of Veterans Administration Hospital.