United States Tax Court November 23, 1987, Docket No. 36769-84. (Duntley v. Commissioner)

LENNON M. DUNTLEY, AKA L. M. DUNTLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Duntley v. Commissioner Docket No. 36769-84. United States Tax Court T.C. Memo 1987-579; 1987 Tax Ct. Memo LEXIS 582; 54 T.C.M. (CCH) 1138; T.C.M. (RIA) 87579; November 23, 1987; As amended November 24, 1987 Howard C. Alphson, for the petitioner. Sylvia G. Lewellyn, for the respondent.