United States Tax Court September 6, 1994, Docket No. 18683-92 (Horner v. Commissioner)

CAROL JUNE HORNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Horner v. Commissioner Docket No. 18683-92 United States Tax Court T.C. Memo 1994-447; 1994 Tax Ct. Memo LEXIS 452; 68 T.C.M. (CCH) 664; September 6, 1994, Filed *452 Decision will be entered under Rule 155. Carol June Horner, pro se. For respondent: Elaine L. Sierra.