United States Tax Court March 16, 1982, Docket Nos. 8590-79, 8786-79. (Hunter v. Commissioner)

WILLIAM T. HUNTER, JR. and CHRISTINE F. HUNTER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; EDWARD M. WARONKER and BERYL G. WARONKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hunter v. Commissioner Docket Nos. 8590-79, 8786-79. United States Tax Court T.C. Memo 1982-126; 1982 Tax Ct. Memo LEXIS 618; 43 T.C.M. (CCH) 764; T.C.M. (RIA) 82126; March 16, 1982. M.J.