United States Tax Court March 15, 1994, Docket No. 23872-92 (Lickiss v. Commissioner)

ROBERT W. LICKISS AND J. COLENE LICKISS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Lickiss v. Commissioner Docket No. 23872-92 United States Tax Court T.C. Memo 1994-103; 1994 Tax Ct. Memo LEXIS 104; 67 T.C.M. (CCH) 2382; March 15, 1994, Filed *104 Decision will be entered for respondent. Robert W. Lickiss and J. Colene Lickiss, pro sese. For respondent: John W. Duncan.