United States Tax Court July 30, 1990, Docket No. 17819-86 (Berry v. Commissioner)

EDWARD F. BERRY and DOROTHY M. BERRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Berry v. Commissioner Docket No. 17819-86 United States Tax Court T.C. Memo 1990-396; 1990 Tax Ct. Memo LEXIS 413; 60 T.C.M. (CCH) 292; T.C.M. (RIA) 90396; July 30, 1990, Filed *413 Decision will be entered under Rule 155. Edward F. Berry, pro se. Susan T. Becker, for the respondent. JACOBS, Judge.