United States Tax Court June 26, 1986, Docket Nos. 35307-83, 23084-84. (Farrell v. Commissioner)

THOMAS M. FARRELL AND JO ANN FARRELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Farrell v. Commissioner Docket Nos. 35307-83, 23084-84. United States Tax Court T.C. Memo 1986-262; 1986 Tax Ct. Memo LEXIS 346; 51 T.C.M. (CCH) 1275; T.C.M. (RIA) 86262; June 26, 1986. R. Bertil Peterson and George Lynch (specially recognized), for the petitioners. Frank Laurino, for the respondent.