United States Tax Court July 28, 1980, Docket Nos. 11158-77, 11170-77. (Goldstein v. Commissioner)

ALFRED R. AND ANN L. GOLDSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; BARBARA L. GOLDSMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Goldstein v. Commissioner Docket Nos. 11158-77, 11170-77.1 United States Tax Court T.C. Memo 1980-273; 1980 Tax Ct. Memo LEXIS 310; 40 T.C.M. (CCH) 752; T.C.M. (RIA) 80273; July 28, 1980, Filed Hirschell E. Levine,Lawrence S.