United States Tax Court August 17, 1981, Docket Nos. 5080-77, 7815-78, 7816-78, 7817-78, 7818-78, 7945-78. (DAVIES v. COMMISSIONER)

NORMAN R. DAVIES AND JUDITH A. DAVIES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent DAVIES v. COMMISSIONER Docket Nos. 5080-77, 7815-78, 7816-78, 7817-78, 7818-78, 7945-78. United States Tax Court T.C. Memo 1981-438; 1981 Tax Ct. Memo LEXIS 309; 42 T.C.M. (CCH) 768; T.C.M. (RIA) 81438; August 17, 1981.