United States Tax Court January 17, 1995, Docket No. 16573-87 (Foley v. Commissioner)

MARGARET R. FOLEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Foley v. Commissioner Docket No. 16573-87 United States Tax Court T.C. Memo 1995-16; 1995 Tax Ct. Memo LEXIS 16; 69 T.C.M. (CCH) 1661; January 17, 1995, Filed *16 Decision will be entered for petitioner. For petitioner: Ernest D. Defoy and Walter McCrary (specially recognized). For respondent: Donza M. Poole.