United States Tax Court August 6, 1986, Docket Nos. 469-77, 16540-80. (Satiacum v. Commissioner)

ROBERT SATIACUM and SUSIE SATIACUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT SATIACUM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Satiacum v. Commissioner Docket Nos. 469-77, 16540-80. United States Tax Court T.C. Memo 1986-356; 1986 Tax Ct. Memo LEXIS 254; 52 T.C.M. (CCH) 95; T.C.M. (RIA) 86356; August 6, 1986. Ramon M. Escure and John J.