United States Tax Court September 27, 1993, Docket Nos. 22220-86, 9683-89 (Merrick v. Commissioner)

GEORGE B. MERRICK AND ELEANOR M. MERRICK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Merrick v. Commissioner Docket Nos. 22220-86, 9683-89 United States Tax Court T.C. Memo 1993-445; 1993 Tax Ct. Memo LEXIS 456; 66 T.C.M. (CCH) 831; September 27, 1993, Filed *456 Decisions will be entered under Rule 155. For petitioners at docket No. 22220-86: Christopher M. Laquer and Alan P.