United States Tax Court October 30, 1995, Docket No. 21169-93. (Leighton v. Commissioner)

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United States · · · 30-10-1995

T.C. Memo. 1995-515

UNITED STATES TAX COURT

LEONARD L. LEIGHTON AND JOYCE S. LEIGHTON, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 21169-93. Filed October 30, 1995.

Leonard L. Leighton, for petitioners.

Stephen C. Coen, for respondent.

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