United States Tax Court October 13, 1983, Docket No. 7708-82. (Ratcliff v. Commissioner)

J.W. and CLAIRETTE W. RATCLIFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ratcliff v. Commissioner Docket No. 7708-82. United States Tax Court T.C. Memo 1983-636; 1983 Tax Ct. Memo LEXIS 152; 47 T.C.M. (CCH) 86; T.C.M. (RIA) 83636; October 13, 1983. Clarke Cable Ward, for petitioners. Cheryl M. D. Rees, for respondent.