United States Tax Court March 19, 1990, Docket No. 17149-89 (Conner v. Commissioner)

KYLE CONNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Conner v. Commissioner Docket No. 17149-89 United States Tax Court T.C. Memo 1990-140; 1990 Tax Ct. Memo LEXIS 164; 59 T.C.M. (CCH) 119; T.C.M. (RIA) 90140; March 19, 1990 Ronald C. Barker, for the petitioner. M. K. Mortensen, Christopher J. Ray, and Daniel A. Guy, for the respondent.