Boyd v. Commissioner

WILLIAM F. BOYD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Boyd v. Commissioner

Docket No. 24418-81.

United States Tax Court

T.C. Memo 1983-108; 1983 Tax Ct. Memo LEXIS 675; 45 T.C.M. (CCH) 805; T.C.M. (RIA) 83108;

February 23, 1983.

William F. Boyd, pro se.

Gregg Weiss, for the respondent.

DRENNEN

MEMORANDUM FINDINGS OF FACT AND OPINION

DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Lee M. Galloway pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court Rules of Practice and Procedure.2 The Court agrees…