United States Tax Court October 29, 1990, Docket No. 24935-88 (Kirk v. Commissioner)

DAVID JAMES KIRK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kirk v. Commissioner Docket No. 24935-88 United States Tax Court T.C. Memo 1990-564; 1990 Tax Ct. Memo LEXIS 636; 60 T.C.M. (CCH) 1148; T.C.M. (RIA) 90564; October 29, 1990, Filed *636 An appropriate order and decision will be entered. Stephen R. Takeuchi, for the respondent. SCOTT, Judge.