Patch v. Commissioner

WILLIAM L. PATCH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Patch v. Commissioner

Docket No. 26489-93.

United States Tax Court

T.C. Memo 1995-449; 1995 Tax Ct. Memo LEXIS 449; 70 T.C.M. (CCH) 758;

September 21, 1995, Filed

Decision will be entered under Rule 155.

William L. Patch, pro se.

Stephen M. Friedberg, for respondent.

FAY, Judge, ARMEN, Special Trial Judge

FAY; ARMEN

MEMORANDUM OPINION

FAY, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) and Rules 180, 181, and 183. 1 The Court agrees with and adopts the…