United States Tax Court November 24, 1981, Docket No. 1189-78. (Meyer v. Commissioner)

GERARD L. MEYER and GLORIA H. MEYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Meyer v. Commissioner Docket No. 1189-78. United States Tax Court T.C. Memo 1981-676; 1981 Tax Ct. Memo LEXIS 67; 42 T.C.M. (CCH) 1738; T.C.M. (RIA) 81676; November 24, 1981. Ira M. Burman and Theodore A. Sinars, for the petitioners. Allan E. Lang, for the respondent.