United States Tax Court August 21, 1990, Docket Nos. 25665-87, 25666-87, 25667-87, 25668-87 (Goulard v. Commissioner)

ALEXANDER GOULARD, JR., ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Goulard v. Commissioner Docket Nos. 25665-87, 25666-87, 25667-87, 25668-87 United States Tax Court T.C. Memo 1990-448; 1990 Tax Ct. Memo LEXIS 492; 60 T.C.M. (CCH) 567; T.C.M. (RIA) 90448; 12 Employee Benefits Cas. (BNA) 2315; August 21, 1990, Filed Thomas G. Christmann and Walter M.