United States Tax Court November 25, 1981, Docket No. 8573-76. (Devendorf v. Commissioner)

ALFRED E. DEVENDORF and BARBARA L. DEVENDORF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Devendorf v. Commissioner Docket No. 8573-76. United States Tax Court T.C. Memo 1981-680; 1981 Tax Ct. Memo LEXIS 59; 42 T.C.M. (CCH) 1753; T.C.M. (RIA) 81680; November 25, 1981. Ira B. Stechel and Joseph B. Pritti, for the petitioners. Lewis R. Mandel and Michael Shaff, for the respondent.