United States Tax Court January 21, 1982, Docket No. 11296-80. (Phillippe v. Commissioner)

EDWARD J. PHILLIPPE and CAROLYN PHILLIPPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Phillippe v. Commissioner Docket No. 11296-80. United States Tax Court T.C. Memo 1982-30; 1982 Tax Ct. Memo LEXIS 716; 43 T.C.M. (CCH) 343; T.C.M. (RIA) 82030; January 21, 1982. Harrison F. Comstock, for the petitioners. Henry E. O'Neill, for the respondent.