United States Tax Court January 30, 1995, Docket No. 44950-85 (Decker v. Commissioner)

DALE C. DECKER AND MARJORIE DECKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Decker v. Commissioner Docket No. 44950-85 United States Tax Court T.C. Memo 1995-38; 1995 Tax Ct. Memo LEXIS 55; 69 T.C.M. (CCH) 1756; January 30, 1995, Filed *55 An order will be issued granting respondent's motion for summary judgment and a decision will be entered for respondent. Dale C.