United States Tax Court September 13, 1989, Docket No. 38641-86 (Bert v. Commissioner)

COLVIN INNISS BERT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bert v. Commissioner Docket No. 38641-86 United States Tax Court T.C. Memo 1989-503; 1989 Tax Ct. Memo LEXIS 506; 58 T.C.M. (CCH) 144; T.C.M. (RIA) 89503; September 13, 1989 L. Paige Marvel, for the petitioner. Robert E. Williams, Jr., for the respondent.