Kuntz

WILLIAM KUNTZ, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kuntz

Docket No. 28734-90

United States Tax Court

T.C. Memo 1992-650; 1992 Tax Ct. Memo LEXIS 678; 64 T.C.M. (CCH) 1258;

November 5, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Alan H. Sunukjian.

For Respondent: David L. Click.

PETERSON

PETERSON

MEMORANDUM OPINION

PETERSON, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b) and Rules 180, 181, and 182. Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in…