United States Tax Court June 5, 1995, Docket No. 21518-92 (Pittman v. Commissioner)

JAMES A. PITTMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Pittman v. Commissioner Docket No. 21518-92 United States Tax Court T.C. Memo 1995-243; 1995 Tax Ct. Memo LEXIS 246; 69 T.C.M. (CCH) 2799; June 5, 1995, Filed *246 Decision will be entered under Rule 155. For petitioner: Robert E. Meldman. For respondent: Steven R. Guest and George W. Bezold.