Jones v. Commissioner

WILLIAM B. JONES, JR., AND CHRISTINA B. JONES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DEXEL SYSTEMS CORPORATION OF WASHINGTON, D.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Jones v. Commissioner

Docket Nos. 26909-89, 28048-89

United States Tax Court

T.C. Memo 1993-162; 1993 Tax Ct. Memo LEXIS 163; 65 T.C.M. (CCH) 2396;

April 14, 1993, Filed

Decision will be entered under Rule 155.

For petitioners: Jonathan J. Broome, Jr. and Robert E. Scully, Jr.

For respondent: Karen E. Chandler.

PARKER

PARKER

MEMORANDUM FINDINGS OF FACT AND OPINION

PARKER, Judge: In these…