United States Tax Court March 22, 1983, Docket No. 24601-81. (Como v. Commissioner)

DONALD COMO and STELLA COMO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Como v. Commissioner Docket No. 24601-81. United States Tax Court T.C. Memo 1983-153; 1983 Tax Ct. Memo LEXIS 634; 45 T.C.M. (CCH) 1052; T.C.M. (RIA) 83153; March 22, 1983. Arthur S. Kahn and Stanley H. Getz, for the petitioners. Marshall W. Taylor, for the respondent.