United States Tax Court December 9, 1986, Docket Nos. 6949-73, 980-74. (Krock v. Commissioner)

EDWARD KROCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Krock v. Commissioner Docket Nos. 6949-73, 980-74. United States Tax Court T.C. Memo 1986-580; 1986 Tax Ct. Memo LEXIS 26; 52 T.C.M. (CCH) 1146; T.C.M. (RIA) 86580; December 9, 1986. Jack H. Calechman, for the petitioner. Charles W. Maurer, Jr., for the respondent.