United States Tax Court September 3, 1985, Docket No. 25140-82. (Fowler v. Commissioner)

FRANKLIN S. FOWLER AND JEANNE C. FOWLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fowler v. Commissioner Docket No. 25140-82. United States Tax Court T.C. Memo 1985-457; 1985 Tax Ct. Memo LEXIS 170; 50 T.C.M. (CCH) 941; T.C.M. (RIA) 85457; September 3, 1985. Thomas H. McPeters, for the petitioners. Steven M. Roth, for the respondent.