WHITE TOOL AND MACHINE COMPANY (81-1162), PETITIONER-APPELLANT, ROGER S. WHITE AND ELAINE J. WHITE; STEPHEN WHITE AND ELAINE D. WHITE; GARY R. WHITE AND KATHRYN M. WHITE, (81-1169), PETITIONERS-APPELLEES, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE (81-1162), RESPONDENT-APPELLANT (81-1169). Nos. 81-1162, 81-1169.United States Court of Appeals, Sixth Circuit.Argued April 28, 1982. Decided May 5, 1982. James […]