United States Tax Court September 4, 1984, Docket Nos. 29725-81, 30025-81. (Pulliam v. Commissioner)

CLARK D. PULLIAM and JANIS L. PULLIAM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; PULLIAM FUNERAL HOMES, P.C., A CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pulliam v. Commissioner Docket Nos. 29725-81, 30025-81. United States Tax Court T.C. Memo 1984-470; 1984 Tax Ct. Memo LEXIS 206; 48 T.C.M. (CCH) 1019; T.C.M. (RIA) 84470; September 4, 1984.