United States Tax Court February 23, 1995, Docket No. 21971-92 (Caton v. Commissioner)

LESLIE M. CATON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Caton v. Commissioner Docket No. 21971-92 United States Tax Court T.C. Memo 1995-80; 1995 Tax Ct. Memo LEXIS 82; 69 T.C.M. (CCH) 1937; February 23, 1995, Filed *82 Decision will be entered for respondent for the taxable year 1987 and for petitioner for the taxable year 1988. For petitioner: Richard S. Karam.