United States Tax Court August 31, 1978, Docket No. 3385-76. (Hertel v. Commissioner)

WALTER G. HERTEL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Hertel v. Commissioner Docket No. 3385-76. United States Tax Court T.C. Memo 1978-345; 1978 Tax Ct. Memo LEXIS 167; 37 T.C.M. (CCH) 1431; T.C.M. (RIA) 78345; August 31, 1978, Filed George Constable, for the petitioner. Thomas N. Tomashek, for the respondent.