United States Tax Court January 7, 1988, Docket Nos. 42105-84; 42203-84; 191-85. (Ryan v. Commissioner)

THOMAS A. RYAN AND PATRICIA J. RYAN, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ryan v. Commissioner Docket Nos. 42105-84; 42203-84; 191-85. United States Tax Court T.C. Memo 1988-12; 1988 Tax Ct. Memo LEXIS 12; 54 T.C.M. (CCH) 1503; T.C.M. (RIA) 88012; January 7, 1988; As amended January 11, 1988 Lee N. Johnson, for the petitioners. Jack A. Forsberg, for the respondent.