Meyer v. Commissioner

WERNER MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Meyer v. Commissioner

Docket No. 6281-81.

United States Tax Court

T.C. Memo 1983-208; 1983 Tax Ct. Memo LEXIS 582; 45 T.C.M. (CCH) 1337; T.C.M. (RIA) 83208;

April 13, 1983.

Werner Meyer, pro se.

Russell K. Stewart, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge John J. Pajak pursuant to the provisions of General Order No. 6, 69 T.C. XV (1978). The Court agrees with and adopts the Special Trial Judge's Opinion which is set forth below.

OPINI…