Butler v. Commissioner

AARON C. BUTLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Butler v. Commissioner

Docket No. 1797-86.

United States Tax Court

T.C. Memo 1987-463; 1987 Tax Ct. Memo LEXIS 459; 54 T.C.M. (CCH) 516; T.C.M. (RIA) 87463;

September 15, 1987.

Aaron C. Butler, pro se.

Gail K. Gibson, for the respondent.

COUVILLION

MEMORANDUM FINDINGS OF FACT AND OPINION

COUVILLION, Special Trial Judge: This case was assigned pursuant to the provisions of section 7456(d) (redesignated as section 7443A(b) by the Tax Reform Act of 1986, Pub. L. 99-514, section 1556, 100 Stat. 2755) of the Code 1 and Rules 180,…