United States Tax Court August 5, 1985, Docket Nos. 9156-83, 11377-84. (Take v. Commissioner)

THOMAS TAKE and JANICE TAKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; THOMAS TAKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Take v. Commissioner Docket Nos. 9156-83, 11377-84. United States Tax Court T.C. Memo 1985-388; 1985 Tax Ct. Memo LEXIS 241; 50 T.C.M. (CCH) 600; T.C.M. (RIA) 85388; August 5, 1985. Dan E. Dennis and Milton L. Moss, for the petitioners.