United States Tax Court November 25, 1981, Docket No. 5113-80 (Masterson v. Commissioner)

THOMAS J. MASTERSON and ELEANOR P. MASTERSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Masterson v. Commissioner Docket No. 5113-80 United States Tax Court T.C. Memo 1981-681; 1981 Tax Ct. Memo LEXIS 60; 42 T.C.M. (CCH) 1758; T.C.M. (RIA) 81681; November 25, 1981. Thomas J. Masterson, pro se. Avery Cousins, III, for the respondent.