Coyne v. Commissioner

LEO J. AND DOROTHY M. COYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Coyne v. Commissioner

Docket No. 694-81.

United States Tax Court

T.C. Memo 1982-262; 1982 Tax Ct. Memo LEXIS 483; 43 T.C.M. (CCH) 1351; T.C.M. (RIA) 82262;

May 12, 1982.

Dorothy M. Coyne, pro se.

Michael Neal Gendelman, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Daniel J. Dinan pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and…