United States Tax Court October 17, 1990, Docket Nos. 10826-80, 13639-80 (Toner v. Commissioner)

RICHARD J. TONER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JANICE E. TONER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Toner v. Commissioner Docket Nos. 10826-80, 13639-80 United States Tax Court T.C. Memo 1990-539; 1990 Tax Ct. Memo LEXIS 593; 60 T.C.M. (CCH) 1016; T.C.M. (RIA) 90539; October 17, 1990, Filed *593 Decisions will be entered under Rule 155.