Saniewski v. Commissioner

MICHAEL A. SANIEWSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Saniewski v. Commissioner

Docket No. 13659-78.

United States Tax Court

T.C. Memo 1979-337; 1979 Tax Ct. Memo LEXIS 187; 38 T.C.M. (CCH) 1295; T.C.M. (RIA) 79337;

August 27, 1979, Filed

Michael A. Saniewski, pro se.

Marguerite F. Gramza, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Marvin F. Peterson, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181; Tax Court Rules of Practice…