United States Tax Court May 5, 1994, Docket No. 20052-92 (Garrison v. Commissioner)

FRANCES B. GARRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Garrison v. Commissioner Docket No. 20052-92 United States Tax Court T.C. Memo 1994-200; 1994 Tax Ct. Memo LEXIS 204; 67 T.C.M. (CCH) 2896; T.C.M. (RIA) 94200; May 5, 1994, Filed *204 Decision will be entered under Rule 155. Frances B. Garrison, pro se. For respondent: William W. Kiessling.