United States Tax Court January 29, 1986, Docket No. 24321-82. (Kitcher v. Commissioner)

GEORGE J. KITCHER AND BARBARA E. KITCHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kitcher v. Commissioner Docket No. 24321-82. United States Tax Court T.C. Memo 1986-41; 1986 Tax Ct. Memo LEXIS 567; 51 T.C.M. (CCH) 372; T.C.M. (RIA) 86041; January 29, 1986 Thomas P. Cullen, Jr., for the petitioners. William S. Garofalo and Richard J. Sapinski, for the respondent.