United States Tax Court August 9, 1979, Docket No. 6942-78. (Adams v. Commissioner)

ELLIS E. ADAMS AND VEANNA R. ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Adams v. Commissioner Docket No. 6942-78. United States Tax Court T.C. Memo 1979-305; 1979 Tax Ct. Memo LEXIS 223; 38 T.C.M. (CCH) 1187; T.C.M. (RIA) 79305; August 9, 1979, Filed Richard G. Goldman and Wesley J. Lynes, for respondent.