United States Tax Court August 14, 1979, Docket No. 6838-78. (Smith v. Commissioner)

GARY J. SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Smith v. Commissioner Docket No. 6838-78. United States Tax Court T.C. Memo 1979-315; 1979 Tax Ct. Memo LEXIS 211; 38 T.C.M. (CCH) 1224; T.C.M. (RIA) 79315; August 14, 1979, Filed *211 Gary J. Smith, pro se. Thomas G. Hodel, for the respondent.