United States Tax Court November 29, 1982, Docket No. 16539-80. (Olsen v. Commissioner)

DON E. OLSEN AND MARJORIE T. OLSEN, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Olsen v. Commissioner Docket No. 16539-80. United States Tax Court T.C. Memo 1982-697; 1982 Tax Ct. Memo LEXIS 62; 45 T.C.M. (CCH) 241; T.C.M. (RIA) 82697; November 29, 1982. Don*63 E. Olsen, pro se. Allen Sims, for Petitioner Marjorie T. Olsen. R. Alan Lockyear, for the Respondent.