United States Tax Court January 12, 1987, Docket No. 31352-85. (Styron v. Commissioner)

SAMUEL M. STYRON and SHARON J. STYRON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Styron v. Commissioner Docket No. 31352-85. United States Tax Court T.C. Memo 1987-25; 1987 Tax Ct. Memo LEXIS 25; 52 T.C.M. (CCH) 1373; T.C.M. (RIA) 87025; January 12, 1987. Roland J. Mestayer, Jr. and Michael J. McElhaney, for the petitioners. Helen C. T. Smith, for the respondent.