United States Tax Court March 13, 1990, Docket No. 6970-89 (Keogh v. Commissioner)

PATRICK J. KEOGH AND JUDITH KEOGH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Keogh v. Commissioner Docket No. 6970-89 United States Tax Court T.C. Memo 1990-131; 1990 Tax Ct. Memo LEXIS 131; 59 T.C.M. (CCH) 89; T.C.M. (RIA) 90131; March 13, 1990 *131 Held: Petitioners' motion for summary judgment will be denied. Sherin V. Reynolds, for the petitioners. Nancy M.