United States Tax Court September 9, 1982, Docket Nos. 14078-79, 14079-79. (Dockery v. Commissioner)

DENZEL J. AND RUTH E. DOCKERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; VORTEX INNERSPACE PRODUCTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dockery v. Commissioner Docket Nos. 14078-79, 14079-79. United States Tax Court T.C. Memo 1982-509; 1982 Tax Ct. Memo LEXIS 234; 44 T.C.M. (CCH) 1044; T.C.M. (RIA) 82509; September 9, 1982.