Ivimey v. Commissioner

JOHN R. IVIMEY AND KATHERINE G. IVIMEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ivimey v. Commissioner

Docket No. 14580-82.

United States Tax Court

T.C. Memo 1984-417; 1984 Tax Ct. Memo LEXIS 262; 48 T.C.M. (CCH) 785; T.C.M. (RIA) 84417;

August 6, 1984

John R. Ivimey, pro se.

Richard G. Convicer, for the respondent.

TANSILL

MEMORANDUM FINDINGS OF FACT AND OPINION

TANSILL, Special Trial Judge: This was assigned to and heard by Special Trial Judge Fred R. Tansill, pursuant to the provisions of section 7456(c) of the Internal Revenue Code, 1Rules 180 and 181, Tax Court Rules of…