United States Tax Court April 1, 1987, Docket No. 24763-85. (Wagner v. Commissioner)

MARY JO WAGNER AND JACOB BRANT WAGNER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wagner v. Commissioner Docket No. 24763-85. United States Tax Court T.C. Memo 1987-179; 1987 Tax Ct. Memo LEXIS 174; 53 T.C.M. (CCH) 510; T.C.M. (RIA) 87179; April 1, 1987. Mary Jo Wagner and Jacob Brant Wagner, pro se. Mark I. Siegel, for the respondent.