United States Tax Court February 20, 1990, Docket No. 31804-87 (Pinson v. Commissioner)

THEO PINSON, III, and JOAN B. PINSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pinson v. Commissioner Docket No. 31804-87 United States Tax Court T.C. Memo 1990-77; 1990 Tax Ct. Memo LEXIS 77; 58 T.C.M. (CCH) 1420; T.C.M. (RIA) 90077; February 20, 1990 Marc E. Grossberg and Christy M. Farrell, for the petitioners. Ana G. Cummings and David H. Peck, for the respondent.