United States Tax Court March 24, 1992, Docket No. 6323-90 (Taylor v. Commissioner)

SAMUEL L. AND CAROL A. TAYLOR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Taylor v. Commissioner Docket No. 6323-90 United States Tax Court T.C. Memo 1992-174; 1992 Tax Ct. Memo LEXIS 185; 63 T.C.M. (CCH) 2514; March 24, 1992, Filed *185 An appropriate order will be issued on respondent's motion for damages. Decision will be entered under Rule 155. Michael J.