Doyal v. Commissioner

JAMES L. DOYAL and COLLEEN N. DOYAL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Doyal v. Commissioner

Docket No. 609-77.

United States Tax Court

T.C. Memo 1978-307; 1978 Tax Ct. Memo LEXIS 207; 37 T.C.M. (CCH) 1279; T.C.M. (RIA) 78307;

August 8, 1978, Filed

James L. Doyal, pro se.

Stewart C. Walz, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code of 1954, as amended, and Rule 180 et seq. of this Court's…