United States Tax Court June 28, 1982, Docket Nos. 8670-79; 8681-79; 8706-79 (Nelson v. Commissioner)

ROBERT T. NELSON AND DIANA NELSON, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Nelson v. Commissioner Docket Nos. 8670-79; 8681-79; 8706-79 United States Tax Court T.C. Memo 1982-361; 1982 Tax Ct. Memo LEXIS 386; 44 T.C.M. (CCH) 277; T.C.M. (RIA) 82361; June 28, 1982 Dennis C. Roberts and Howard L. Wisdom, for the petitioners. Charles N. Woodward, for the respondent.