United States Tax Court December 17, 1986, Docket No. 36850-85. (Bergeron v. Commissioner)

KATHERINE BERGERON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bergeron v. Commissioner Docket No. 36850-85. United States Tax Court T.C. Memo 1986-587; 1986 Tax Ct. Memo LEXIS 18; 52 T.C.M. (CCH) 1177; T.C.M. (RIA) 86587; December 17, 1986. Lee E. Wall, for the petitioner. Ellen T. Friberg, for the respondent.