United States Tax Court April 9, 1985, Docket No. 24150-81. (Poe v. Commissioner)

KENNETH POE AND MYRTLE L. POE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Poe v. Commissioner Docket No. 24150-81. United States Tax Court T.C. Memo 1985-178; 1985 Tax Ct. Memo LEXIS 454; 49 T.C.M. (CCH) 1215; T.C.M. (RIA) 85178; April 9, 1985. Royal B. Martin, Jr.,Steven S. Brown, for the petitioners. Judy Jacobs, for the respondent.