United States Tax Court February 3, 1986, Docket Nos. 21260-83, 33174-83. (Roben v. Commissioner)

LAWRENCE A. ROBEN AND MONICA A. ROBEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Roben v. Commissioner Docket Nos. 21260-83, 33174-83. United States Tax Court T.C. Memo 1986-48; 1986 Tax Ct. Memo LEXIS 563; 51 T.C.M. (CCH) 407; T.C.M. (RIA) 86048; February 3, 1986. Peter R. Stromer, for the petitioners. M. Kendall Williams, for the respondent.