United States Tax Court August 31, 1987, Docket No. 967-84. (Guenther v. Commissioner)

KENNETH W. GUENTHER AND MARVA GUENTHER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Guenther v. Commissioner Docket No. 967-84. United States Tax Court T.C. Memo 1987-440; 1987 Tax Ct. Memo LEXIS 437; 54 T.C.M. (CCH) 382; T.C.M. (RIA) 87440; August 31, 1987. *437 K and M were married and filed joint Federal income tax returns for the years in issue.