United States Tax Court May 21, 1981, Docket No. 4939-78. (Howard v. Commissioner)

JACK R. AND ELEANOR HARRIS HOWARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Howard v. Commissioner Docket No. 4939-78. United States Tax Court T.C. Memo 1981-250; 1981 Tax Ct. Memo LEXIS 494; 41 T.C.M. (CCH) 1554; T.C.M. (RIA) 81250; May 21, 1981. Richard Katcher, for the petitioners. Tracy L. Rich, for the respondent.