United States Tax Court March 24, 1981, Docket Nos. 1979-78, 2081.78. (Lundgren v. Commissioner)

ALLAN LUNDGREN and ENA LUNDGREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THE ALLENA ESTATE (A TRUST), ALLAN and ENA LUNDGREN, TRUSTEES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lundgren v. Commissioner Docket Nos. 1979-78, 2081.78.1 United States Tax Court T.C. Memo 1981-136; 1981 Tax Ct. Memo LEXIS 609; 41 T.C.M. (CCH) 1139; T.C.M.