United States Tax Court April 19, 1982, Docket No. 1936-79. (Adcock v. Commissioner)

HOMER AND DOROTHY ADCOCK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Adcock v. Commissioner Docket No. 1936-79. United States Tax Court T.C. Memo 1982-206; 1982 Tax Ct. Memo LEXIS 539; 43 T.C.M. (CCH) 1107; T.C.M. (RIA) 82206; April 19, 1982. William C. Brown and Walter R. Brown, for the petitioners. Genelle F. Schlichting, for the respondent.