United States Tax Court April 26, 1982, Docket No. 20014-80. (Fairey v. Commissioner)

KENNETH E. and PARMALINE L. FAIREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fairey v. Commissioner Docket No. 20014-80. United States Tax Court T.C. Memo 1982-219; 1982 Tax Ct. Memo LEXIS 525; 43 T.C.M. (CCH) 1169; T.C.M. (RIA) 82219; April 26, 1982. Kenneth E. Fairey, pro se. Beatrice M. Pearson, for the respondent.