Jachym v. Commissioner

STANLEY W. JACHYM, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Jachym v. Commissioner

Docket No. 30147-82.

United States Tax Court

T.C. Memo 1984-181; 1984 Tax Ct. Memo LEXIS 495; 47 T.C.M. (CCH) 1486; T.C.M. (RIA) 84181;

April 10, 1984.

Stanley W. Jachym, pro se.

Maureen C. Kopko, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

Drennen, Judge: This case was assigned to and heard by Special Trial Judge Joan Seitz Pate pursuant to the provisions of section 7456(c) and (d) of the Internal Revenue Code1, General Order No. 8 (81 T.C. V) (July 1983) and Rules 180 and…