United States Tax Court May 13, 1985, Docket No. 21794-82. (Laurent v. Commissioner)

CELINE LAURENT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Laurent v. Commissioner Docket No. 21794-82. United States Tax Court T.C. Memo 1985-229; 1985 Tax Ct. Memo LEXIS 402; 49 T.C.M. (CCH) 1477; T.C.M. (RIA) 85229; May 13, 1985. William J. Falk and Mary Gassmann Reichert, for the petitioner. Frank Agostino and David R. Reed, for the respondent.