United States Tax Court June 1, 1995, Docket No. 5315-84 (Warren v. Commissioner)

HAROLD P. WARREN, DECEASED, NORMA F. WARREN, SURVIVING SPOUSE, AND NORMA F. WARREN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Warren v. Commissioner Docket No. 5315-84 United States Tax Court T.C. Memo 1995-236; 1995 Tax Ct. Memo LEXIS 238; 69 T.C.M. (CCH) 2759; June 1, 1995, Filed *238 Decision will be entered for respondent. For petitioners: Declan J. O'Donnell.