United States Tax Court June 29, 1995, Docket No. 7411-94 (Avery v. Commissioner)

PRESTON M. AVERY AND LOIS A. AVERY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Avery v. Commissioner Docket No. 7411-94 United States Tax Court T.C. Memo 1995-296; 1995 Tax Ct. Memo LEXIS 298; 69 T.C.M. (CCH) 3062; June 29, 1995, Filed *298 Decision will be entered for respondent. James M. Sullivan, for petitioners. Steven L. Walker, for respondent.