United States Tax Court November 9, 1987, Docket No. 2189-82. (Jacobsson v. Commissioner)

JAN A. JACOBSSON AND KERSTIN JACOBSSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jacobsson v. Commissioner Docket No. 2189-82. United States Tax Court T.C. Memo 1987-559; 1987 Tax Ct. Memo LEXIS 551; 54 T.C.M. (CCH) 1043; T.C.M. (RIA) 87559; November 9, 1987. Matt P. Cushner, Arthur M. Holtzman, J. David Sanner, and Sheldon Davidson for the petitioners. Nilda M.