United States Tax Court September 26, 1983, Docket No. 2578-82. (Foley v. Commissioner)

JOHN J. FOLEY, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Foley v. Commissioner Docket No. 2578-82. United States Tax Court T.C. Memo 1983-600; 1983 Tax Ct. Memo LEXIS 196; 46 T.C.M. (CCH) 1533; T.C.M. (RIA) 83600; September 26, 1983. Laurence J. Pino, for the petitioner. Willie Fortenberry, and John F. Driscoll, for the respondent.