United States Tax Court April 16, 1990, Docket No. 21105-87 (Lefcourt v. Commissioner)

JEFFREY LEFCOURT AND RUTH ANNE LEFCOURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lefcourt v. Commissioner Docket No. 21105-87 United States Tax Court T.C. Memo 1990-193; 1990 Tax Ct. Memo LEXIS 212; 59 T.C.M. (CCH) 415; T.C.M. (RIA) 90193; April 16, 1990 The court entered a decision in favor of the commissioner and against the taxpayers as to the deficiency determination.