United States Tax Court June 6, 1983, Docket No. 6718-77. (Canzano v. Commissioner)

ANTHONY CANZANO and MARY CANZANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Canzano v. Commissioner Docket No. 6718-77. United States Tax Court T.C. Memo 1983-320; 1983 Tax Ct. Memo LEXIS 475; 46 T.C.M. (CCH) 368; T.C.M. (RIA) 83320; June 6, 1983. *476 Sherman F. Levey and Carol S. Mullin, for the petitioners. Ruth E. Salek, for the respondent.