United States Tax Court January 13, 1982, Docket No. 8276-78. (Diehl v. Commissioner)

EMMETT F. DIEHL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Diehl v. Commissioner Docket No. 8276-78. United States Tax Court T.C. Memo 1982-23; 1982 Tax Ct. Memo LEXIS 725; 43 T.C.M. (CCH) 308; T.C.M. (RIA) 82023; January 13, 1982. *725 Petitioner was an Internal Revenue Service Revenue Agent assigned to audit a corporation's 1969 employment taxes.