United States Tax Court May 31, 1990, Docket No. 24380-86 (Handke v. Commissioner)

GERALD D. HANDKE AND SYLVIA F. HANDKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Handke v. Commissioner Docket No. 24380-86 United States Tax Court T.C. Memo 1990-273; 1990 Tax Ct. Memo LEXIS 291; 59 T.C.M. (CCH) 766; T.C.M. (RIA) 90273; May 31, 1990, Filed *291 Decision will be entered under Rule 155. Patrick Murray, for the petitioners. Gail K. Gibson and Mary E.