United States Tax Court November 3, 1992, Docket No. 15683-90 (Hauser v. Commissioner)

CHARLES J. HAUSER AND PATRICIA L. HAUSER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hauser v. Commissioner Docket No. 15683-90 United States Tax Court T.C. Memo 1992-641; 1992 Tax Ct. Memo LEXIS 671; 64 T.C.M. (CCH) 1226; T.C.M. (RIA) 92641; November 3, 1992, Filed Decision will be entered for respondent except as to additions to tax under section 6659(a).