JONES v. COMMISSIONER OF INTERNAL REVENUE, 54 T.C. 734 (1970) LLOYD G. JONES AND MARILYN A. JONES, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT Docket Nos. 5296-65, 2167-68.United States Tax Court. Filed April 8, 1970. Pursuant to an incentive program maintained by his employer, Mobil, petitioner was granted a 3-year release from status as an active […]