United States Tax Court October 20, 1982, Docket Nos. 11802-78, 1518-81, 1519-81. (Morrison v. Commissioner)

JAMES J. MORRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; J.J. MORRISON CONSULTANTS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Morrison v. Commissioner Docket Nos. 11802-78, 1518-81, 1519-81. United States Tax Court T.C. Memo 1982-613; 1982 Tax Ct. Memo LEXIS 137; 44 T.C.M. (CCH) 1459; T.C.M. (RIA) 82613; October 20, 1982. Marcus Plotkin and Robert W.