United States Tax Court February 3, 1982, Docket No. 12824-80. (Gabsa v. Commissioner)

OSCAR J. GABSA AND DORIS GABSA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Gabsa v. Commissioner Docket No. 12824-80. United States Tax Court T.C. Memo 1982-48; 1982 Tax Ct. Memo LEXIS 698; 43 T.C.M. (CCH) 447; T.C.M. (RIA) 82048; February 3, 1982. Oscar J. Gabsa, pro se. William Shipley, for the respondent.