United States Tax Court February 24, 1981, Docket No. 7876-80. (Myers v. Commissioner)

CORNEAL B. MYERS and ANN P. MYERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Myers v. Commissioner Docket No. 7876-80. United States Tax Court T.C. Memo 1981-84; 1981 Tax Ct. Memo LEXIS 664; 41 T.C.M. (CCH) 962; T.C.M. (RIA) 81084; February 24, 1981. Ronald T. Murphy, for the petitioners. Robert J.Shilliday, for the respondent.