United States Tax Court September 25, 1991, Docket No. 8292-90 (Corbett v. Commissioner)

JAMES L. CORBETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Corbett v. Commissioner Docket No. 8292-90 United States Tax Court T.C. Memo 1991-470; 1991 Tax Ct. Memo LEXIS 519; 62 T.C.M. (CCH) 824; T.C.M. (RIA) 91470; September 25, 1991, Filed *519 Milton J. Carter, Jr. and Randall E. Heath, for the respondent. GALLOWAY, Special Trial Judge.