Pierce v. Commissioner

MARGARET H. PIERCE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; GLENN E. PIERCE, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Pierce v. Commissioner

Docket Nos. 9658-78, 10659-78.

United States Tax Court

T.C. Memo 1981-254; 1981 Tax Ct. Memo LEXIS 491; 41 T.C.M. (CCH) 1571; T.C.M. (RIA) 81254;

May 26, 1981

Lawrence J. Glynn, for the petitioner in docket No. 9658-78.

Glenn E. Pierce, Jr., pro se in docket No. 10659-78.

Alan I. Appel, for the respondent.

WILBUR

MEMORANDUM OPINION

WILBUR, Judge: Respondent determined deficiencies in petitioners' Federal income taxes as…