United States Tax Court May 8, 1985, Docket No. 29959-82. (Sullivan v. Commissioner)

FRANCIS E. SULLIVAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Sullivan v. Commissioner Docket No. 29959-82. United States Tax Court T.C. Memo 1985-217; 1985 Tax Ct. Memo LEXIS 412; 49 T.C.M. (CCH) 1408; T.C.M. (RIA) 85217; May 8, 1985. B. Gray Gibbs,Joel D. Bronstein,John R. Kiefner,Jr., and Sharon E. Selk, for the petitioner. Willie Fortenberry, for the respondent.