United States Tax Court September 1, 1983, Docket No. 24223-81. (Farrell v. Commissioner)

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United States · · · 01-09-1983

PAUL FARRELL and ROSE FARRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Farrell v. Commissioner Docket No. 24223-81. United States Tax Court T.C. Memo 1983-542; 1983 Tax Ct. Memo LEXIS 246; 46 T.C.M. (CCH) 1290; T.C.M. (RIA) 83542; September 1, 1983. Edward R. Joyce, for the petitioners. Donald L. Wells, for the respondent.

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