United States Tax Court June 25, 1990, Docket Nos. 17429-88, 17431-88 (Alexander v. Commissioner)

LEE ALEXANDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Alexander v. Commissioner Docket Nos. 17429-88, 17431-88 United States Tax Court T.C. Memo 1990-315; 1990 Tax Ct. Memo LEXIS 333; 59 T.C.M. (CCH) 976; T.C.M. (RIA) 90315; June 25, 1990, Filed *333 An order and decision will be entered for the respondent in each docket. Harold J. Boreanaz, for the petitioner. Edward D.