United States Tax Court April 27, 1995, Docket No. 15176-93 (Starr v. Commissioner)

GRACE V. STARR, F.K.A. GRACE V. HENSEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Starr v. Commissioner Docket No. 15176-93 United States Tax Court T.C. Memo 1995-190; 1995 Tax Ct. Memo LEXIS 191; 69 T.C.M. (CCH) 2501; T.C.M. (RIA) 95190; April 27, 1995, Filed *191 Decision will be entered for respondent. For petitioner: David K. Pansius. For respondent: Steven Walker.