United States Tax Court April 9, 1991, Docket No. 29533-89 (Lesher v. Commissioner)

SARAH LESHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lesher v. Commissioner Docket No. 29533-89 United States Tax Court T.C. Memo 1991-161; 1991 Tax Ct. Memo LEXIS 180; 61 T.C.M. (CCH) 2381; T.C.M. (RIA) 91161; April 9, 1991, Filed *180 Decision will be entered for the respondent. Sarah Lesher, pro se. Elizabeth S. Henn, for the respondent. WOLFE, Special Trial Judge.