United States Tax Court March 3, 1994, Docket No. 3068-92 (Barnes v. Commissioner)

SANFORD OTTIS BARNES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Barnes v. Commissioner Docket No. 3068-92 United States Tax Court T.C. Memo 1994-95; 1994 Tax Ct. Memo LEXIS 96; 67 T.C.M. (CCH) 2341; 18 Employee Benefits Cas. (BNA) 1421; March 3, 1994, Filed *96 Decision will be entered for respondent. For petitioner: Karl Norman Clifford. For respondent: William Mark Scott.