United States Tax Court November 25, 1981, Docket Nos. 11056-79, 11057-79. (Mann v. Commissioner)

JOSEPH C. MANN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSEPH C. MANN and SHIRLEY V. MANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mann v. Commissioner Docket Nos. 11056-79, 11057-79. United States Tax Court T.C. Memo 1981-684; 1981 Tax Ct. Memo LEXIS 63; 42 T.C.M. (CCH) 1766; T.C.M. (RIA) 81684; November 25, 1981. Ronald*65 Lee Gilman, for the petitioners.