United States Tax Court June 23, 1983, Docket No. 16433-81. (Purvis v. Commissioner)

CARL A. PURVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Purvis v. Commissioner Docket No. 16433-81. United States Tax Court T.C. Memo 1983-376; 1983 Tax Ct. Memo LEXIS 414; 46 T.C.M. (CCH) 593; T.C.M. (RIA) 83376; June 23, 1983. C. Geoffrey*415 Vining and Ronald T. Murphy, for the petitioner. Max K. Boyer, for the respondent.