MEARKLE v. COMMISSIONER OF INTERNAL REVENUE, 87 T.C. 527 (1986) RUSSELL R. MEARKLE AND VIRGINIA R. MEARKLE, PETITIONERS v. COMMISSIONER OFINTERNAL REVENUE, RESPONDENT. No. 28428-84.United States Tax Court. Filed August 25, 1986. After our decision in Scott v. Commissioner, 84 T.C. 683 (1985), in which the portion of the proposed regulation relied on by respondent […]
