United States Tax Court June 25, 1981, Docket No. 11919-79. (Denman v. Commissioner)

DONALD E. DENMAN and PAMELA DENMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Denman v. Commissioner Docket No. 11919-79. United States Tax Court T.C. Memo 1981-332; 1981 Tax Ct. Memo LEXIS 413; 42 T.C.M. (CCH) 249; T.C.M. (RIA) 81332; June 25, 1981. *413 Noel C. Ice and Robert A. Watson, for the petitioners. William P. Hardeman, for the respondent.