PAULSEN v. COMMISSIONER OF INTERNAL REVENUE, 78 T.C. 291 (1982) HAROLD T. AND MARIE B. PAULSEN, PETITIONERS v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. No. 17549-79.United States Tax Court. Filed March 2, 1982. In 1976, petitioners exchanged “guaranty stock” in a State-chartered savings and loan association for savings accounts in a federally chartered mutual (nonstock) savings and […]
