United States Tax Court July 27, 1983, Docket No. 20811-80. (Byrd v. Commissioner)

BRICE DAVID BYRD and CAROL S. BYRD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Byrd v. Commissioner Docket No. 20811-80. United States Tax Court T.C. Memo 1983-443; 1983 Tax Ct. Memo LEXIS 347; 46 T.C.M. (CCH) 874; T.C.M. (RIA) 83443; July 27, 1983. Brice David Byrd and Carol S. Byrd, pro se. Jillena A. Warner and Wesley J. Lynes, for the respondent.