United States Tax Court July 29, 1981, Docket No. 8010-81. (Reimer v. Commissioner)

RAYMOND HUBERT REIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Reimer v. Commissioner Docket No. 8010-81. United States Tax Court T.C. Memo 1981-389; 1981 Tax Ct. Memo LEXIS 353; 42 T.C.M. (CCH) 518; T.C.M. (RIA) 81389; July 29, 1981. *353 Francis J. Elward, for the respondent. DAWSON MEMORANDUM OPINION DAWSON, Judge: 1 This case was assigned to Special Trial Judge Fred R.