United States Tax Court September 27, 1982, Docket No. 6652-80. (Robbins v. Commissioner)

JACOB H. ROBBINS and ANNE ROBBINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Robbins v. Commissioner Docket No. 6652-80. United States Tax Court T.C. Memo 1982-565; 1982 Tax Ct. Memo LEXIS 183; 44 T.C.M. (CCH) 1254; T.C.M. (RIA) 82565; September 27, 1982. Donald J. Forman and Howard A. Weinberger, for the petitioners. Donald W. Hicks, Sr., for the respondent.