Edward M. Sanders v. Commissioner of Internal Revenue

813 F.2d 859

59 A.F.T.R.2d 87-756, 55 USLW 2532, 87-1

USTC P 9214

Edward M. SANDERS, Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Appellee.

No. 86-1914.

United States Court of Appeals,

Seventh Circuit.

Argued Dec. 4, 1986.

Decided March 12, 1987.

Terry L. Fredricks, Dixon & Minahan, P.C., Omaha, Neb., for appellant.

Gilbert S. Rothenberg, Asst. Atty. Gen., Tax Div., Washington, D.C., for appellee.

Before BAUER, Chief Judge, FLAUM, Circuit Judge, and REYNOLDS, Senior District Judge.*

FLAUM, Circuit Judge.

1

The Commissioner issued a deficiency notice addressed to the taxpayer. The taxpayer filed a petition…