United States Tax Court April 23, 1985, Docket Nos. 4777-80, 13875-80, 15666-81, 20512-81, 25657-81, 25658-81, 25659-81, 29625-81, 29626-81, 29627-81, 29629-81, 29630-81, 30040-81, 31015-81, 1764-82, 1765-82. (Polakof v. Commissioner)

JAMES POLAKOF, Et Al., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Polakof v. Commissioner Docket Nos. 4777-80, 13875-80, 15666-81, 20512-81, 25657-81, 25658-81, 25659-81, 29625-81, 29626-81, 29627-81, 29629-81, 29630-81, 30040-81, 31015-81, 1764-82, 1765-82. United States Tax Court T.C. Memo 1985-197; 1985 Tax Ct. Memo LEXIS 438; 49 T.C.M. (CCH) 1300; T.C.M.