United States Tax Court February 11, 1982, Docket No. 12443-79. (Chapman v. Commissioner)

ROBERT F. CHAPMAN, JR. and PHYLLIS CHAPMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Chapman v. Commissioner Docket No. 12443-79. United States Tax Court T.C. Memo 1982-68; 1982 Tax Ct. Memo LEXIS 675; 43 T.C.M. (CCH) 511; T.C.M. (RIA) 82068; February 11, 1982. Robert F. Chapman, Jr., pro se. Anne Hintermeister, for the respondent.