United States Tax Court June 22, 1981, Docket No. 4689-79. (Chappell v. Commissioner)

GORDON A. CHAPPELL AND OLYMPIA K. CHAPPELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Chappell v. Commissioner Docket No. 4689-79. United States Tax Court T.C. Memo 1981-308; 1981 Tax Ct. Memo LEXIS 428; 42 T.C.M. (CCH) 138; T.C.M. (RIA) 81308; June 22, 1981. Gordon A. Chappell and Olympia K. Chappell, pro se. Leo A. Reinikka, Jr., and Dianne Crosby, for the respondent.