90 T.C. 44 (1988), 20902-85, Soriano v. C.I.R.

Citation: 90 T.C. 44

Opinion Judge: GERBER, JUDGE:

Party Name: FELICIANO SORIANO AND TANYA SORIANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: John R. Tjaden, for the petitioners. Richard J. Wood, for the respondent.

Case Date: January 11, 1988

Court: U.S. Tax Court