United States Tax Court October 26, 1992, Docket No. 21698-85 (Boyd v. Comm'r)

LEA BOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Boyd v. Comm'r Docket No. 21698-85 United States Tax Court T.C. Memo 1992-626; 1992 Tax Ct. Memo LEXIS 658; 64 T.C.M. (CCH) 1146; T.C.M. (RIA) 92626; October 26, 1992, Filed *658 Petitioner's motion will be denied. For Petitioner: Arthur H. Boelter, James L. Kennedy, Jr., and Keith A. Clouse. For Respondent: Richard W. Kennedy.