Atwell v. Commissioner

GLENN T. AND HELEN J. ATWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Atwell v. Commissioner

Docket No. 8664-78.

United States Tax Court

T.C. Memo 1981-346; 1981 Tax Ct. Memo LEXIS 390; 42 T.C.M. (CCH) 324; T.C.M. (RIA) 81346;

July 6, 1981

Glenn T. Atwell, pro se.

Douglas R. Fortney, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The…