United States Tax Court April 7, 1982, Docket No. 1820-78. (Friedman v. Commissioner)

MICHAEL AND CAROLE H. FRIEDMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Friedman v. Commissioner Docket No. 1820-78. United States Tax Court T.C. Memo 1982-178; 1982 Tax Ct. Memo LEXIS 569; 43 T.C.M. (CCH) 1009; T.C.M. (RIA) 82178; April 7, 1982. Michael Friedman, pro se. Daniel K. O'Brien, for the respondent.