Bode v. Commissioner

CALVIN E. BODE AND FLORAMYE C. BODE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bode v. Commissioner

Docket No. 17330-79.

United States Tax Court

T.C. Memo 1981-300; 1981 Tax Ct. Memo LEXIS 441; 42 T.C.M. (CCH) 103; T.C.M. (RIA) 81300;

June 18, 1981.

Calvin E. Bode and Floramye C. Bode, pro se.

Paul Voelker, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7463(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…