United States Tax Court December 3, 1979, Docket No. 4277-78. (Dawn v. Commissioner)

EDWIN CHRISTMAN DAWN AND JUNE ESTELLE DAWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dawn v. Commissioner Docket No. 4277-78. United States Tax Court T.C. Memo 1979-479; 1979 Tax Ct. Memo LEXIS 43; 39 T.C.M. (CCH) 611; T.C.M. (RIA) 79479; December 3, 1979, Filed Edwin Christman Dawn, pro se. J. Robert Cuatto, for the respondent.