United States Tax Court January 23, 1990, Docket No. 39439-87 (Martens v. Commissioner)

VERNON E. MARTENS AND LUCILLE E. MARTENS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Martens v. Commissioner Docket No. 39439-87 United States Tax Court T.C. Memo 1990-42; 1990 Tax Ct. Memo LEXIS 42; 58 T.C.M. (CCH) 1288; T.C.M. (RIA) 90042; January 23, 1990 Vernon E. Martens, Jr., Christian Camenisch II, and William Jordan Temple, for the petitioners. Lindsey D.