United States Tax Court April 1, 1986, Docket Nos. 19934-83, 21451-83. (Chung v. Commissioner)

JAMES A. CHUNG and CAROLE CHUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; NELLO TIBERIO and MARILYN TIBERIO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Chung v. Commissioner Docket Nos. 19934-83, 21451-83. United States Tax Court T.C. Memo 1986-131; 1986 Tax Ct. Memo LEXIS 478; 51 T.C.M. (CCH) 777; T.C.M. (RIA) 86131; April 1, 1986. Michael J.