United States Tax Court January 21, 1981, Docket No. 13308-79. (De Monaco v. Commissioner)

DAVID A. DeMONACO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent De Monaco v. Commissioner Docket No. 13308-79. United States Tax Court T.C. Memo 1981-17; 1981 Tax Ct. Memo LEXIS 727; 41 T.C.M. (CCH) 718; T.C.M. (RIA) 81017; January 21, 1981 David A. DeMonaco, pro se. Russell F. Kurdys and Frank A. Falvo, for the respondent.