United States Tax Court February 19, 1981, Docket Nos. 15293-80, 15294-80. (McCurry v. Commissioner)

ROBERT E. MCCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EVELYN E. MCCURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent McCurry v. Commissioner Docket Nos. 15293-80, 15294-80. United States Tax Court T.C. Memo 1981-68; 1981 Tax Ct. Memo LEXIS 676; 41 T.C.M. (CCH) 904; T.C.M. (RIA) 81068; February 19, 1981. Michael Parhan, for the petitioners. Mark W.