United States Tax Court October 12, 1983, Docket No. 11207-79. (Dyer v. Commissioner)

THOMAS T. DYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dyer v. Commissioner Docket No. 11207-79. United States Tax Court T.C. Memo 1983-628; 1983 Tax Ct. Memo LEXIS 154; 47 T.C.M. (CCH) 17; T.C.M. (RIA) 83628; October 12, 1983; As Amended October 13, 1983 Thomas T. Dyer, pro se. Linda J. Wise, for the respondent.