United States Tax Court April 9, 1981, Docket Nos. 4972-80, 4973-80. (Muir v. Commissioner)

SUSAN CAROL MUIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; FREDRIC WOODSON MUIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Muir v. Commissioner Docket Nos. 4972-80, 4973-80. United States Tax Court T.C. Memo 1981-171; 1981 Tax Ct. Memo LEXIS 573; 41 T.C.M. (CCH) 1245; T.C.M. (RIA) 81171; April 9, 1981. *573 Held, petitioners' income determined.