United States Tax Court March 30, 1992, Docket No. 22777-88 (Joubert v. Commissioner)

HUBERT JOUBERT AND SHERRY A. JOUBERT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Joubert v. Commissioner Docket No. 22777-88 United States Tax Court T.C. Memo 1992-184; 1992 Tax Ct. Memo LEXIS 215; 63 T.C.M. (CCH) 2575; March 30, 1992, Filed *215 Decision will be entered under Rule 155. Hubert Joubert and Sherry A. Joubert, pro sese. Donald R. Gilliland, for respondent.