United States Tax Court May 11, 1981, Docket No. 6042-79. (Self v. Commissioner)

J. HOWARD SELF and DORIS K. SELF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Self v. Commissioner Docket No. 6042-79. United States Tax Court T.C. Memo 1981-232; 1981 Tax Ct. Memo LEXIS 510; 41 T.C.M. (CCH) 1465; T.C.M. (RIA) 81232; May 11, 1981. *510 Petitioners received a mail-order charter from the Universal Life Church, Inc.