United States Tax Court December 17, 1981, Docket No. 16062-79. (Mongold v. Commissioner)

HOWARD W. MONGOLD and DOROTHY L. B. MONGOLD, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mongold v. Commissioner Docket No. 16062-79. United States Tax Court T.C. Memo 1981-715; 1981 Tax Ct. Memo LEXIS 34; 43 T.C.M. (CCH) 117; T.C.M. (RIA) 81715; December 17, 1981 Charles C. Morrey, for the petitioners. William H. Quealy, Jr., for the respondent.