United States Tax Court September 5, 1979, Docket No. 8142-76. (Landy v. Commissioner)

EDWARD J. LANDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Landy v. Commissioner Docket No. 8142-76. United States Tax Court T.C. Memo 1979-354; 1979 Tax Ct. Memo LEXIS 171; 39 T.C.M. (CCH) 31; T.C.M. (RIA) 79354; September 5, 1979, Filed Edward J. Landy, pro se. Thomas P. Dougherty, Jr., for the respondent. HALL MEMORANDUM OPINION HALL, Judge: Respondent determined a $1,329.