United States Tax Court January 27, 1981, Docket Nos. 5074-78, 5098-78. (Hutchins Standard Service v. Commissioner)

HUTCHINS STANDARD SERVICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ARLEIGH H. HUTCHINS and ISABEL L. HUTCHINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hutchins Standard Service v. Commissioner Docket Nos. 5074-78, 5098-78. United States Tax Court T.C. Memo 1981-33; 1981 Tax Ct. Memo LEXIS 717; 41 T.C.M. (CCH) 777; T.C.M. (RIA) 81033; January 27, 1981.