Bodine v. Commissioner

DONALD BODINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Bodine v. Commissioner

Docket No. 12492-82.

United States Tax Court

T.C. Memo 1984-143; 1984 Tax Ct. Memo LEXIS 532; 47 T.C.M. (CCH) 1337; T.C.M. (RIA) 84143;

March 22, 1984.

Donald Bodine, pro se.

Rona Klein, for the respondent.

PETERSON

MEMORANDUM FINDINGS OF FACT AND OPINION

PATERSON, Special Trial Judge: This case was assigned to Special Trial Judge Marvin F. Peterson pursuant to the provisions of Section 7456(c) and (d), 1 and General Order No. 8, 81 T.C. v. (July 1983).

Respondent determined a deficiency in petitioner's 1978…