Gould v. Commissioner

JOHN J. and INGRID R. GOULD, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent

Gould v. Commissioner

Docket No. 12534-85

United States Tax Court

T.C. Memo 1991-34; 1991 Tax Ct. Memo LEXIS 54; 61 T.C.M. (CCH) 1742; T.C.M. (RIA) 91034;

January 28, 1991, Filed

Decision will be entered for the petitioner as to the deficiency and addition to tax.

John J. Gould, pro se.

David W. Sorensen, for the respondent.

GALLOWAY, Special Trial Judge.

GALLOWAY

MEMORANDUM OPINION

This case was heard pursuant to the provisions of section 7443A(b) of the Internal Revenue Code of 1954 and Rules 180, 181, and 182. 1

By…