United States Tax Court February 11, 1982, Docket Nos. 8686-78, 8687-78, 15091-79. (Paolini v. Commissioner)

RICHARD PAOLINI AND MARGARET PAOLINI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Paolini v. Commissioner Docket Nos. 8686-78, 8687-78, 15091-79. United States Tax Court T.C. Memo 1982-69; 1982 Tax Ct. Memo LEXIS 676; 43 T.C.M. (CCH) 513; T.C.M. (RIA) 82069; February 11, 1982; Amended March 3, 1982 Leonard N. Zito and Ronald J. Karasek, for the petitioners. Russell K.