United States Tax Court December 6, 1994, Docket No. 26981-90 (Otten v. Commissioner)

HARVEY R. OTTEN and CHERYL R. OTTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Otten v. Commissioner Docket No. 26981-90 United States Tax Court T.C. Memo 1994-595; 1994 Tax Ct. Memo LEXIS 606; 68 T.C.M. (CCH) 1342; December 6, 1994, Filed *606 Decision will be entered for petitioners. For petitioners: Thomas C. Morrison and John A. Lence. For respondent: Jay M. Erickson.