Harman v. Commissioner

DAVID R. and JOANN L. HARMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Harman v. Commissioner

Docket No. 30173-81.

United States Tax Court

T.C. Memo 1983-107; 1983 Tax Ct. Memo LEXIS 681; 45 T.C.M. (CCH) 803; T.C.M. (RIA) 83107;

February 22, 1983.

David R. Harman and Joann L. Harman, pro se.

James W. Clark and Bobby D. Burns, for the respondent.

DAWSON

MEMORANDUM OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Francis J. Cantrel for the purpose of conducting the hearing and ruling on respondent's Motion for Summary Judgment filed herein. After a review of the…