United States Tax Court February 24, 1981, Docket Nos. 6430-78, 7730-78. (Stephens v. Commissioner)

CHARLES L. STEPHENS AND NADA RAE EVANS, FORMERLY NADA RAE STEPHENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE,Respondent; CHARLES L. STEPHENS, Petitioner v. COMMISSIONEROF INTERNAL REVENUE, Respondent Stephens v. Commissioner Docket Nos. 6430-78, 7730-78. United States Tax Court T.C. Memo 1981-85; 1981 Tax Ct. Memo LEXIS 665; 41 T.C.M. (CCH) 964; T.C.M. (RIA) 81085; February 24, 1981.