United States Tax Court November 4, 1981, Docket No. 20963-80. (Fonda v. Commissioner)

RONALD ALAN FONDA AND MARY LOUISE FONDA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Fonda v. Commissioner Docket No. 20963-80. United States Tax Court T.C. Memo 1981-646; 1981 Tax Ct. Memo LEXIS 99; 42 T.C.M. (CCH) 1626; T.C.M. (RIA) 81646; November 4, 1981. Ronald Alan Fonda, pro se. Frank D. Armstrong, Jr., for the respondent.