Arouth

MICHAEL L. AROUTH AND PHYLLIS A. AROUGHT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; ROBERT G. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Arouth

Docket Nos. 7242-91, 12113-91

United States Tax Court

T.C. Memo 1992-679; 1992 Tax Ct. Memo LEXIS 727; 64 T.C.M. (CCH) 1390;

November 25, 1992, Filed

Decisions will be entered under Rule 155.

For Petitioners in docket No. 7242-91: Justin S. Holden.

For Petitioner in docket No. 12113-91: Harold C. Arcaro, Jr.

For Respondent: Michael P. Breton.

SWIFT

SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: Respondent…