United States Tax Court August 17, 1994, Docket No. 3131-93 (Hansen v. Commissioner)

RICHARD A. HANSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hansen v. Commissioner Docket No. 3131-93 United States Tax Court T.C. Memo 1994-388; 1994 Tax Ct. Memo LEXIS 397; 68 T.C.M. (CCH) 393; 94-2 U.S. Tax Cas. (CCH) P47,950; August 17, 1994, Filed *397 Decision will be entered for respondent. For petitioner: Leon Rudloff. For respondent: Emile L. Hebert III.