United States Tax Court December 2, 1985, Docket Nos. 2362-83, 2395-83. (Shumaker v. Commissioner)

EMERY DALE SHUMAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; MARK ALLAN SHUMAKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Shumaker v. Commissioner Docket Nos. 2362-83, 2395-83. United States Tax Court T.C. Memo 1985-582; 1985 Tax Ct. Memo LEXIS 44; 51 T.C.M. (CCH) 1; T.C.M. (RIA) 85582; December 2, 1985. Emery Dale Shumaker and Mark Allan Shumaker, pro se.