United States Tax Court May 26, 1981, Docket Nos. 9658-78, 10659-78. (Pierce v. Commissioner)

MARGARET H. PIERCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GLENN E. PIERCE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pierce v. Commissioner Docket Nos. 9658-78, 10659-78. United States Tax Court T.C. Memo 1981-254; 1981 Tax Ct. Memo LEXIS 491; 41 T.C.M. (CCH) 1571; T.C.M. (RIA) 81254; May 26, 1981 Lawrence J. Glynn, for the petitioner in docket No.