United States Tax Court October 7, 1992, Docket Nos. 23241-89, 15823-90 (Tavlian v. Commissioner)

BEDROS TAVLIAN AND ELIZABETH TAVLIAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Tavlian v. Commissioner Docket Nos. 23241-89, 15823-90 United States Tax Court T.C. Memo 1992-600; 1992 Tax Ct. Memo LEXIS 621; 64 T.C.M. (CCH) 1044; October 7, 1992, Filed *621 Decisions will be entered under Rule 155. For Elizabeth Tavlian and Bedros Tavlian: pro se. For Respondent: Michael S.