United States Tax Court August 14, 1995, Docket Nos. 21436-85, 21438-85. (Paulson v. Commissioner)

FRANK R. AND JUDITH C. PAULSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GERALD J. VON ALMEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Paulson v. Commissioner Docket Nos. 21436-85, 21438-85. United States Tax Court T.C. Memo 1995-387; 1995 Tax Ct. Memo LEXIS 381; 70 T.C.M. (CCH) 399; August 14, 1995, Filed *381 Decisions will be entered under Rule 155. Lois C.