United States Tax Court May 21, 1980, Docket Nos. 141-79, 142-79. (Usher v. Commissioner)

E. T. USHER AND DOROTHY H. USHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; HENRY M. FRAZEE AND PATRICIA A. FRAZEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Usher v. Commissioner Docket Nos. 141-79, 142-79. United States Tax Court T.C. Memo 1980-180; 1980 Tax Ct. Memo LEXIS 403; 40 T.C.M. (CCH) 385; T.C.M. (RIA) 80180; May 21, 1980, Filed Thomas G.