United States Tax Court July 2, 1985, Docket Nos. 20963-83, 35210-83, 35211-83. (Looney v. Commissioner)

ARLEN B. LOONEY and DOREEN M. LOONEY; RONALD K. MULLIN and KATHLEEN MULLIN; and R. MAX ETTER, JR. and SUSAN K. ETTER, Petitioners v. COMMISSIONER of INTERNAL REVENUE, Respondent Looney v. Commissioner Docket Nos. 20963-83, 35210-83, 35211-83. United States Tax Court T.C. Memo 1985-326; 1985 Tax Ct. Memo LEXIS 309; 50 T.C.M. (CCH) 327; T.C.M. (RIA) 85326; July 2, 1985. Robert E.