United States Tax Court October 31, 1983, Docket No. 1299-82. (Zamora v. Commissioner)

DONALD R. ZAMORA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Zamora v. Commissioner Docket No. 1299-82. United States Tax Court T.C. Memo 1983-660; 1983 Tax Ct. Memo LEXIS 128; 47 T.C.M. (CCH) 215; T.C.M. (RIA) 83660; October 31, 1983. John J. Zamora III, for the petitioner. Wesley F. McNamara and Scott T. Welch, for the respondent.