United States Tax Court July 16, 1981, Docket Nos. 2536-78, 2540-78. (Cooper v. Commissioner)

PAUL L. COOPER AND MARY COOPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PAUL L. COOPER FAMILY ESTATE (A TRUST), MARY COOPER, TRUSTEE, SECRETARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cooper v. Commissioner Docket Nos. 2536-78, 2540-78.1 United States Tax Court T.C. Memo 1981-369; 1981 Tax Ct. Memo LEXIS 375; 42 T.C.M. (CCH) 418; T.C.M.