United States Tax Court March 18, 1991, Docket Nos. 5474-90, 5563-90 (Butler v. Commissioner)

BOBBY L. BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JOSE AND SYLVIA CRESPO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Butler v. Commissioner Docket Nos. 5474-90, 5563-90 United States Tax Court T.C. Memo 1991-118; 1991 Tax Ct. Memo LEXIS 131; 61 T.C.M. (CCH) 2175; T.C.M. (RIA) 91118; March 18, 1991, Filed *131 Decisions will be entered under Rule 155.