United States Tax Court December 4, 1980, Docket No. 7779-78. (Warner v. Commissioner)

RICHARD F. WARNER AND BILLIE H. WARNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Warner v. Commissioner Docket No. 7779-78. United States Tax Court T.C. Memo 1980-540; 1980 Tax Ct. Memo LEXIS 50; 41 T.C.M. (CCH) 487; T.C.M. (RIA) 80540; December 4, 1980 Richard F. Warner and Billie H. Warner, pro se. Kristine A. Roth and Cindy Seikaly, for the respondent.