United States Tax Court November 20, 1990, Docket No. 22005-88. (Cagle v. Commissioner)

LEWIS VERNON CAGLE AND STEPHANIE CAGLE, AND C. EVERETT AND JOYCE ALGER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Cagle v. Commissioner Docket No. 22005-88. United States Tax Court T.C. Memo 1990-593; 1990 Tax Ct. Memo LEXIS 668; 60 T.C.M. (CCH) 1278; T.C.M. (RIA) 90593; November 20, 1990, Filed *668 An appropriate order and decision will be entered. James E.