United States Tax Court February 7, 1977, Docket No. 7047-75. (McDermott v. Commissioner)

JOHN V. McDERMOTT, JR., and MARY M. McDERMOTT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent McDermott v. Commissioner Docket No. 7047-75. United States Tax Court T.C. Memo 1977-31; 1977 Tax Ct. Memo LEXIS 409; 36 T.C.M. (CCH) 144; T.C.M. (RIA) 770031; February 7, 1977, Filed John V. McDermott, Jr., pro se. Kevin C. Reilly, for the respondent.