United States Tax Court November 25, 1981, Docket No. 396-80. (Houck v. Commissioner)

JAMES E. HOUCK and DOROTHY A. HOUCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Houck v. Commissioner Docket No. 396-80. United States Tax Court T.C. Memo 1981-682; 1981 Tax Ct. Memo LEXIS 61; 42 T.C.M. (CCH) 1762; T.C.M. (RIA) 81682; November 25, 1981. *61 James B. Panther, for the petitioners. Kevin M. Bagley, for the respondent.