Court of Appeals for the First Circuit March 31, 1993, 92-1938 (Johnson v. Commissioner)

USCA1 Opinion March 30, 1993 [NOT FOR PUBLICATION] UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT ___________________ No. 92-1938 PETER A. JOHNSON AND CLAIRE P. LYON, Petitioners, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee. __________________ APPEAL FROM THE UNITED STATES TAX COURT [Hon. Theodore Tannenwald, U.S.