United States Tax Court October 22, 1981, Docket No. 14039-80 (Morrison v. Commissioner)

RICHARD M. MORRISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Morrison v. Commissioner Docket No. 14039-80 United States Tax Court T.C. Memo 1981-617; 1981 Tax Ct. Memo LEXIS 128; 42 T.C.M. (CCH) 1514; T.C.M. (RIA) 81617; October 22, 1981. Richard M. Morrison, pro se. Theodore Craft, for the respondent.