United States Tax Court June 27, 1995, Docket No. 3952-93 (Crouch v. Commissioner)

HOLMES F. CROUCH AND IRMA JEAN CROUCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Crouch v. Commissioner Docket No. 3952-93 United States Tax Court T.C. Memo 1995-289; 1995 Tax Ct. Memo LEXIS 288; 69 T.C.M. (CCH) 3038; June 27, 1995, Filed *288 Decision will be entered under Rule 155. Holmes F. Crouch, pro se. For respondent: Lavonne D. Lawson.