CROOK v. COMMISSIONER OF INTERNAL REVENUE, 80 T.C. 27 (1983) WILLIAM H. CROOK AND ELEANOR B. CROOK, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 18704-80.United States Tax Court. Filed January 10, 1983. Petitioners paid substantial amounts of “investment interest” subject to the limitation of sec. 163 (d), I.R.C. 1954. Petitioners are also shareholders of three […]