MORGAN v. COMMISSIONER OF INTERNAL REVENUE, 42 T.C. 1080 (1964) ELISE McK. MORGAN, ET AL.,[fn1] PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT Docket Nos. 1793-62, 1794-62, 3038-62.United States Tax Court. Filed September 21, 1964. [fn1] Proceedings of the following petitioners are consolidated herewith: Edwin Morgan, docket No. 1794-62; and Edwin and Elise McK. Morgan, docket No. […]