United States Tax Court March 4, 1992, Docket No. 39150-87 (Callahan v. Commissioner)

WILLIAM H. CALLAHAN AND LISA CALLAHAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Callahan v. Commissioner Docket No. 39150-87 United States Tax Court T.C. Memo 1992-132; 1992 Tax Ct. Memo LEXIS 151; 63 T.C.M. (CCH) 2285; T.C.M. (RIA) 92132; March 4, 1992, Filed *151 Decision will be entered for petitioners. Paul Friedman, for petitioners. Kevin M. Flynn, for respondent.