Mills v. Comm'r

LUTHER JOSEPH & KATHLEEN BIERY MILLS, Petitioners v COMMISSIONER OF INTERNAL REVENUE, Respondent

Mills v. Comm'r

Docket No. 17790-89

United States Tax Court

T.C. Memo 1991-31; 1991 Tax Ct. Memo LEXIS 51; 61 T.C.M. (CCH) 1737; T.C.M. (RIA) 91031;

January 28, 1991, Filed

Decision will be entered under Rule 155.

Luther Joseph Mills, pro se.

John Boyle, for the respondent.

DINAN, Special Trial Judge.

DINAN

MEMORANDUM OPINION

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

In separate statutory notices of deficiency for each taxable year dated April 18, 1989,…