United States Tax Court October 8, 1987, Docket No. 36908-85. (Pierce v. Commissioner)

JOHN J. PIERCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pierce v. Commissioner Docket No. 36908-85. United States Tax Court T.C. Memo 1987-525; 1987 Tax Ct. Memo LEXIS 516; 54 T.C.M. (CCH) 889; T.C.M. (RIA) 87525; October 8, 1987. Thomas C. Baratta, Jr., for the petitioner. John J. Comeau, for the respondent.