United States Tax Court February 14, 1994, Docket No. 8772-88 (Dybsand v. Commissioner)

MICHAEL R. AND MARLA J. DYBSAND, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dybsand v. Commissioner Docket No. 8772-88 United States Tax Court T.C. Memo 1994-56; 1994 Tax Ct. Memo LEXIS 59; 67 T.C.M. (CCH) 2154; February 14, 1994, Filed *59 Decision will be entered under Rule 155. For petitioners: Robert E. Kovacevich. For respondent: Wendy Sands.