United States Tax Court April 12, 1983, Docket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80. (Ayres v. Commissioner)

MORGAN BROWN AYRES, JR. and CYNTHIA ANN AYRES, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ayres v. Commissioner Docket Nos. 12699-80, 12700-80, 12701-80, 12702-80, 12703-80, 12704-80, 12705-80, 12706-80, 12707-80, 12708-80, 12709-80, 12710-80, 12711-80, 12712-80, 17463-80. United States Tax Court T.C. Memo 1983-202; 1983 Tax Ct. Memo LEXIS 584; 45 T.C.M. (CCH) 1299; T.C.