United States Tax Court August 11, 1987, Docket No. 12488-80. (Young v. Commissioner)

WILLIAM YOUNG and RUBY YOUNG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Young v. Commissioner Docket No. 12488-80. United States Tax Court T.C. Memo 1987-397; 1987 Tax Ct. Memo LEXIS 394; 54 T.C.M. (CCH) 119; T.C.M. (RIA) 87397; August 11, 1987. Ted R. Frame, Edward B. Simpson, and John Gigounas, for the petitioners. William H. Quealy, Jr., for the respondent.