United States Tax Court October 4, 1983, Docket No. 10658-80. (Brylawski v. Commissioner)

EDWARD F. BRYLAWSKI AND LAURA C. BRYLAWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brylawski v. Commissioner Docket No. 10658-80. United States Tax Court T.C. Memo 1983-622; 1983 Tax Ct. Memo LEXIS 166; 47 T.C.M. (CCH) 2; T.C.M. (RIA) 83622; October 4, 1983. Arthur K. Mason and Reuben B. Robertson, for the petitioners. Lawrence D. Garr, for the respondent.