United States Tax Court March 26, 1981, Docket No. 1696-78. (Landphier v. Commissioner)
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United States · · · 26-03-1981
JAMES L. LANDPHIER and GLADYS A. LANDPHIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Landphier v. Commissioner Docket No. 1696-78. United States Tax Court T.C. Memo 1981-145; 1981 Tax Ct. Memo LEXIS 603; 41 T.C.M. (CCH) 1172; T.C.M. (RIA) 81145; March 26, 1981. Joseph Weigel, for the petitioners. Wayne B. Henry, for the respondent.
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