United States Tax Court September 28, 1981, Docket No. 4844-80. (Dean v. Commissioner)

WALTER J. DEAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dean v. Commissioner Docket No. 4844-80. United States Tax Court T.C. Memo 1981-554; 1981 Tax Ct. Memo LEXIS 194; 42 T.C.M. (CCH) 1237; T.C.M. (RIA) 81554; September 28, 1981. Walter J. Dean, pro se. Edward J. Laubach, Jr., for the respondent.