United States Tax Court January 23, 1997, Docket No. 2882-96. (Schmidt v. Commissioner)

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United States · · · 23-01-1997

T.C. Memo. 1997-41

UNITED STATES TAX COURT

KENNETH C. AND ELAINE SCHMIDT, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2882-96. Filed January 23, 1997.

Mark Kutschenreuter, for petitioners.

James E. Schacht, for respondent.

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