Ocejo v. Commissioner

JOHN J. OCEJO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ocejo v. Commissioner

Docket No. 20558-81

United States Tax Court

T.C. Memo 1983-48; 1983 Tax Ct. Memo LEXIS 738; 45 T.C.M. (CCH) 584; T.C.M. (RIA) 83048;

January 26, 1983.

Chester Kosarek, for the petitioner.

Richard J. Sapinski, for the respondent.

FEATHERSTON

MEMORANDUM FINDINGS OF FACT AND OPINION

FEATHERSTON, Judge: This case was assigned to and heard by Special Trial Judge Darrell D. Hallett pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice…