United States Tax Court January 24, 1985, Docket No. 12330-82. (Duaine v. Commissioner)

LAURENCE A. AND JANET C. DUAINE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Duaine v. Commissioner Docket No. 12330-82. United States Tax Court T.C. Memo 1985-39; 1985 Tax Ct. Memo LEXIS 592; 49 T.C.M. (CCH) 588; T.C.M. (RIA) 85039; January 24, 1985 Steven R. Wolfson and Joy C. Al-Sofi, for the petitioners. Douglas R. Fortney, for the respondent.