Ray v. Commissioner

HARRY N. RAY AND JOYCE M. RAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ray v. Commissioner

Docket Nos. 5180-87, 24444-88

United States Tax Court

T.C. Memo 1991-106; 1991 Tax Ct. Memo LEXIS 126; 61 T.C.M. (CCH) 2122; T.C.M. (RIA) 91106;

March 12, 1991, Filed

Decisions will be entered under Rule 155.

Jay B. Kelly, for petitioner Joyce M. Ray. Ross A. Sussman, for petitioner Harry N. Ray and Harry N. Ray, pro se.

Gail K. Gibson, Ellen T. Friberg, and Genelle F. Forsberg, for the respondent.

COLVIN, Judge.

COLVIN

MEMORANDUM FINDINGS OF FACT AND OPINION

After concessions, the issues for…