United States Tax Court June 22, 1983, Docket Nos. 6441-80, 9483-80. (Uranga v. Commissioner)

JOEL AND ANN URANGA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Uranga v. Commissioner Docket Nos. 6441-80, 9483-80. United States Tax Court T.C. Memo 1983-373; 1983 Tax Ct. Memo LEXIS 420; 46 T.C.M. (CCH) 567; T.C.M. (RIA) 83373; June 22, 1983. Towner Leeper and David Leeper, for the petitioners. John F. Eiman,David W. Johnson, and Sheri A. Wilcox, for the respondent.