United States Tax Court August 8, 1990, Docket No. 33992-87 (Foster v. Commissioner)

MARVIN E. FOSTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Foster v. Commissioner Docket No. 33992-87 United States Tax Court T.C. Memo 1990-427; 1990 Tax Ct. Memo LEXIS 444; 60 T.C.M. (CCH) 466; T.C.M. (RIA) 90427; August 8, 1990, Filed *444 Decision will be entered under Rule 155. Marvin E. Foster, pro se. Elizabeth Downs, for the respondent. JACOBS, Judge.