United States Tax Court February 2, 1981, Docket No. 12826-78. (Blake v. Commissioner)

STANLEY I. BLAKE, M.D., P.C., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Blake v. Commissioner Docket No. 12826-78. United States Tax Court T.C. Memo 1981-41; 1981 Tax Ct. Memo LEXIS 701; 41 T.C.M. (CCH) 802; T.C.M. (RIA) 81041; February 2, 1981. Stanley I. Blake, pro se. Martha J. Combellick, for the respondent.