United States Tax Court August 21, 1989, Docket No. 37203-87 (Spencer v. Commissioner)

OLLIE B. AND ROSALIE H. SPENCER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Spencer v. Commissioner Docket No. 37203-87 United States Tax Court T.C. Memo 1989-443; 1989 Tax Ct. Memo LEXIS 443; 57 T.C.M. (CCH) 1370; T.C.M. (RIA) 89443; August 21, 1989; As corrected September 6, 1989 Ollie B. Spencer, pro se. David Whitcomb, for the respondent.