Moody v. Commissioner

JOHNNY T. MOODY and KATHLEEN MOODY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Moody v. Commissioner

Docket Nos. 26660-88, 14830-89

United States Tax Court

T.C. Memo 1991-596; 1991 Tax Ct. Memo LEXIS 646; 62 T.C.M. (CCH) 1357; T.C.M. (RIA) 91596;

December 2, 1991, Filed

Decision will be entered under Rule 155.

Johnny T. Moody, pro se.

J. Craig Young, for the respondent.

GALLOWAY, Special Trial Judge.

GALLOWAY

MEMORANDUM OPINION

These consolidated cases were heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1954 and Rules 180, 181, and 182. 1

By notices…