United States Tax Court March 23, 1989, Docket No. 48962-86 (Harding v. Commissioner)

DARRELL R. AND ZELMA JO HARDING, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Harding v. Commissioner Docket No. 48962-86 United States Tax Court T.C. Memo 1989-116; 1989 Tax Ct. Memo LEXIS 116; 56 T.C.M. (CCH) 1509; T.C.M. (RIA) 89116; March 23, 1989; As amended March 28, 1989 Darrell R. and Zelma Jo Harding, pro sese. Kathleen O. Lier, and P. Joseph Ineich for the respondent.