United States Tax Court February 1, 1995, Docket No. 12752-93 (Hart v. Commissioner)

WILLIAM B. AND SUSAN M. HART, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hart v. Commissioner Docket No. 12752-93 United States Tax Court T.C. Memo 1995-55; 1995 Tax Ct. Memo LEXIS 59; 69 T.C.M. (CCH) 1822; February 1, 1995, Filed *59 An appropriate Order and Decision will be entered for respondent with respect to the deficiency and addition to tax under sec.