United States Tax Court July 18, 1995, Docket No. 5595-93 (Heppe v. Commissioner)

DOUGLAS C. HEPPE and JAN M. HEPPE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Heppe v. Commissioner Docket No. 5595-93 United States Tax Court T.C. Memo 1995-314; 1995 Tax Ct. Memo LEXIS 316; 70 T.C.M. (CCH) 63; July 18, 1995, Filed *316 Decision will be entered under Rule 155. For petitioners: David Lyle Segal. For respondent: Douglas A. Fendrick.