United States Tax Court August 26, 1991, Docket No. 15353-87 (Smith v. Commissioner)

STEVE K. SMITH AND DIANE W. SMITH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Smith v. Commissioner Docket No. 15353-87 United States Tax Court T.C. Memo 1991-419; 1991 Tax Ct. Memo LEXIS 468; 62 T.C.M. (CCH) 605; T.C.M. (RIA) 91419; August 26, 1991, Filed *468 An appropriate order will be issued and decision will be entered under Rule 155.