Alexander v. Commissioner

STEVEN P. AND HELEN R. ALEXANDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alexander v. Commissioner

Docket No. 8785-77.

United States Tax Court

T.C. Memo 1979-436; 1979 Tax Ct. Memo LEXIS 89; 39 T.C.M. (CCH) 410; T.C.M. (RIA) 79436;

October 25, 1979, Filed

Steven P. Alexander, pro se.

George Mac Vogelei, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Murray H. Falk pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and General Order No. 6 of this…