United States Tax Court March 21, 1994, Docket No. 11193-92 (Caughlin v. Commissioner)

WALTER AND MARGARET CAUGHLIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Caughlin v. Commissioner Docket No. 11193-92 United States Tax Court T.C. Memo 1994-113; 1994 Tax Ct. Memo LEXIS 114; 67 T.C.M. (CCH) 2429; March 21, 1994, Filed *114 Decision will be entered under Rule 155. For petitioners: Montie S. Day. For respondent: Elaine L. Sierra.