United States Tax Court December 31, 1990, Docket No. 747-85 (Hagaman v. Commissioner)

WILLIAM S. HAGAMAN AND BONNIE C. HAGAMAN, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent Hagaman v. Commissioner Docket No. 747-85 United States Tax Court T.C. Memo 1990-655; 1990 Tax Ct. Memo LEXIS 730; 60 T.C.M. (CCH) 1525; T.C.M. (RIA) 90655; December 31, 1990, Filed Andrew D. Lewis and Dave R. Prickett, for the petitioner Bonnie C. Hagaman. Roslyn D. Grand, for the respondent.