United States Tax Court February 22, 1983, Docket No. 30173-81. (Harman v. Commissioner)

DAVID R. and JOANN L. HARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harman v. Commissioner Docket No. 30173-81. United States Tax Court T.C. Memo 1983-107; 1983 Tax Ct. Memo LEXIS 681; 45 T.C.M. (CCH) 803; T.C.M. (RIA) 83107; February 22, 1983. David R. Harman and Joann L. Harman, pro se. James W. Clark and Bobby D. Burns, for the respondent.