United States Tax Court July 8, 1992, Docket No. 232-89 (Danner v. Commissioner)

LARRY D. DANNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Danner v. Commissioner Docket No. 232-89 United States Tax Court T.C. Memo 1992-385; 1992 Tax Ct. Memo LEXIS 404; 64 T.C.M. (CCH) 77; July 8, 1992, Filed *404 Decision will be entered for respondent. For Larry D. Danner, pro se. For Respondent: Lisa K. Hartnett.