United States Tax Court November 25, 1981, Docket Nos. 16390-80, 16391-80. (Lanye v. Commissioner)

DONNA J. LANYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THEODORE A. LANYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lanye v. Commissioner Docket Nos. 16390-80, 16391-80. United States Tax Court T.C. Memo 1981-683; 1981 Tax Ct. Memo LEXIS 62; 42 T.C.M. (CCH) 1765; T.C.M. (RIA) 81683; November 25, 1981. Donna J. Lanye and Theodore A. Lanye, pro se. Stephen J.