Donald G. Smith v. Commissioner of Internal Revenue

926 F.2d 1470

67 A.F.T.R.2d 91-638, 91-1 USTC P 50,127

Donald G. SMITH, Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

No. 90-1049.

United States Court of Appeals,

Sixth Circuit.

Submitted Nov. 8, 1990.

Decided March 8, 1991.

Rehearing and Rehearing En Banc

Denied April 22, 1991.

Donald G. Smith, Cuyahoga Falls, Ohio, pro se.

Peter K. Scott, I.R.S., Office of Chief Counsel, Gary R. Allen, Acting Chief, Kenneth L. Greene, John A. Dudeck, U.S. Dept. of Justice, Appellate Section Tax Div., Washington, D.C., for C.I.R.

Before KEITH, KENNEDY, and SUHRHEINRICH, Circuit Judges.

SUHR…