United States Tax Court June 15, 1992, Docket No. 15103-90. (Dodd v. Commissioner)

JEFFREY L. DODD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dodd v. Commissioner Docket No. 15103-90. United States Tax Court T.C. Memo 1992-341; 1992 Tax Ct. Memo LEXIS 362; 63 T.C.M. (CCH) 3141; June 15, 1992, Filed *362 Decision will be entered under Rule 155. Lawrence W. Kay, for petitioner. Thomas F. Eagan, for respondent.