United States Tax Court September 30, 1981, Docket No. 9786-79. (Mosure v. Commissioner)

GARRETT E. and ADELINE C. MOSURE, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mosure v. Commissioner Docket No. 9786-79. United States Tax Court T.C. Memo 1981-564; 1981 Tax Ct. Memo LEXIS 166; 42 T.C.M. (CCH) 1279; T.C.M. (RIA) 81564; September 30, 1981. Garrett E. Mosure, Jr. and Adeline C. Mosure, pro se. James M. Kamman, for the respondent.