Rushing v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

This is an appeal from an unreported decision 1 of the Tax Court which, while amending the Commissioner’s determination in some particulars, in the main affirmed it.

The taxpayer Robert E. Rushing appeared in person and without counsel in the hearing before the Tax Court, and, though the Tax Court judge warned him that it was highly probable that he would not be able to properly present his case without the aid of counsel and offered to postpone the case until he could secure such aid, the taxpayer insisted on representing himself.

This appeal, prosecuted on his and his…