United States Tax Court July 11, 1979, Docket No. 10815-77. (Smith v. Commissioner)
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United States · · · 11-07-1979
RAYMOND SMITH and JUDY SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Smith v. Commissioner Docket No. 10815-77. United States Tax Court T.C. Memo 1979-260; 1979 Tax Ct. Memo LEXIS 266; 38 T.C.M. (CCH) 1030; T.C.M.
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