United States Tax Court November 30, 1992, Docket No. 23940-91 (Arviso)

GLORIA ARVISO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Arviso Docket No. 23940-91 United States Tax Court T.C. Memo 1992-685; 1992 Tax Ct. Memo LEXIS 721; 64 T.C.M. (CCH) 1412; November 30, 1992, Filed *721 Decision will be entered under Rule 155. For Petitioner: Lamonte L. Hansen. For Respondent: Andrew J. Gottlieb.