United States Tax Court May 17, 1994, Docket No. 25457-92 (Connolly v. Commissioner)

MICHAEL J. CONNOLLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Connolly v. Commissioner Docket No. 25457-92 United States Tax Court T.C. Memo 1994-218; 1994 Tax Ct. Memo LEXIS 219; 67 T.C.M. (CCH) 2973; May 17, 1994, Filed; As Corrected May 18, 1994 *219 For petitioner: Raymond E. McCain, Jr. For respondent: Roberta L. Shumway.