Carroll v. Commissioner

LEROY CARROLL and JUANITA B. CARROLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Carroll v. Commissioner

Docket No. 16175-80.

United States Tax Court

T.C. Memo 1981-347; 1981 Tax Ct. Memo LEXIS 391; 42 T.C.M. (CCH) 326; T.C.M. (RIA) 81347;

July 6, 1981

Leroy Carroll, pro se.

Margaret A. Martin, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Fred S. Gilbert, Jr., pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 1981, Tax Court Rules of Practice and…