United States Tax Court September 3, 1992, Docket No. 17852-88 (O'Brien v. Commissioner)

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United States · · · 03-09-1992

TIMOTHY P. O'BRIEN AND PHYLLIS R. O'BRIEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent O'Brien v. Commissioner Docket No. 17852-88 United States Tax Court T.C. Memo 1992-513; 1992 Tax Ct. Memo LEXIS 527; 64 T.C.M.

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