United States Tax Court February 2, 1981, Docket No. 4169-78. (Patterson v. Commissioner)

NICHOLAS C. AND MOLLY G. PATTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Patterson v. Commissioner Docket No. 4169-78. United States Tax Court T.C. Memo 1981-43; 1981 Tax Ct. Memo LEXIS 703; 41 T.C.M. (CCH) 807; T.C.M. (RIA) 81043; February 2, 1981. William Lee Fergus, for the petitioners. Osmun R. Latrobe, for the respondent.