United States Tax Court February 23, 1981, Docket No. 8349-79. (Estes v. Commissioner)
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United States · · · 23-02-1981
HOMER T. ESTES, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Estes v. Commissioner Docket No. 8349-79. United States Tax Court T.C. Memo 1981-78; 1981 Tax Ct. Memo LEXIS 671; 41 T.C.M. (CCH) 947; T.C.M. (RIA) 81078; February 23, 1981. Homer T. Estes, Jr., pro se. Thomas G. Potts, for the respondent.
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