United States Tax Court March 30, 1981, Docket No. 2618-80. (Ellor v. Commissioner)

GWENNETH JOYCE ELLOR and JAMES VICTOR ELLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ellor v. Commissioner Docket No. 2618-80. United States Tax Court T.C. Memo 1981-148; 1981 Tax Ct. Memo LEXIS 593; 41 T.C.M. (CCH) 1184; T.C.M. (RIA) 81148; 2 Employee Benefits Cas. (BNA) 1171; March 30, 1981. James Victor Ellor, pro se. Antonio R. Espinosa, for the respondent.