United States Tax Court July 2, 1990, Docket No. 27529-88 (Goldfarb v. Commissioner)

IRVIN GOLDFARB and ANGELA GOLDFARB, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Goldfarb v. Commissioner Docket No. 27529-88 United States Tax Court T.C. Memo 1990-330; 1990 Tax Ct. Memo LEXIS 348; 60 T.C.M. (CCH) 17; T.C.M. (RIA) 90330; July 2, 1990, Filed *348 Decision will be entered under Rule 155. Bernard R. Fields, for the petitioners. Robert Saal, for the respondent.