United States Tax Court April 13, 1994, Docket No. 22578-90 (Lombard v. Commissioner)

EMANUEL S. LOMBARD AND KATHLEEN A. LOMBARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lombard v. Commissioner Docket No. 22578-90 United States Tax Court T.C. Memo 1994-154; 1994 Tax Ct. Memo LEXIS 155; 67 T.C.M. (CCH) 2636; April 13, 1994, Filed *155 Emanuel S. Lombard, pro se. For respondent: John C. McDougal.