United States Tax Court February 27, 1990, Docket No. 7934-88 (Garen v. Commissioner)

BERNARD GAREN, DECEASED, RUTH GAREN, SURVIVING SPOUSE, AND RUTH GAREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Garen v. Commissioner Docket No. 7934-88 United States Tax Court T.C. Memo 1990-92; 1990 Tax Ct. Memo LEXIS 92; 58 T.C.M. (CCH) 1504; T.C.M. (RIA) 90092; February 27, 1990 Gordon B. Cutler and Allan D. Teplinsky, for the petitioners. Thomas Travers and Dorothy W.