United States Tax Court November 2, 1981, Docket Nos. 7765-79, 7841-79. (Sloan v. Commissioner)

DAVID B. SLOAN, JR. and EMILY R. SLOAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FREDERICK C. BUTLER, JR. and ANN B. BUTLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sloan v. Commissioner Docket Nos. 7765-79, 7841-79. United States Tax Court T.C. Memo 1981-641; 1981 Tax Ct. Memo LEXIS 102; 42 T.C.M. (CCH) 1606; T.C.M. (RIA) 81641; November 2, 1981.