United States Tax Court April 30, 1981, Docket Nos. 7616-78, 7617-78. (Snyder v. Commissioner)

ATLEE D. SNYDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ATLEE D. SNYDER, Transferee of the Assets of Snyder Enterprises, Inc., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Snyder v. Commissioner Docket Nos. 7616-78, 7617-78. United States Tax Court T.C. Memo 1981-216; 1981 Tax Ct. Memo LEXIS 528; 41 T.C.M. (CCH) 1416; T.C.M.