United States Tax Court January 19, 1981, Docket No. 5884-79. (Miller v. Commissioner)

SANFORD MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Miller v. Commissioner Docket No. 5884-79. United States Tax Court T.C. Memo 1981-15; 1981 Tax Ct. Memo LEXIS 728; 41 T.C.M. (CCH) 714; T.C.M. (RIA) 81015; January 19, 1981 Gerald E. Rudman, for the petitioner. David N. Brodsky, for the respondent.