United States Tax Court March 15, 1983, Docket No. 3737-81. (Wardas v. Commissioner)

ZBIGNIEW J. WARDAS and IZABELLA WARDAS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Wardas v. Commissioner Docket No. 3737-81. United States Tax Court T.C. Memo 1983-137; 1983 Tax Ct. Memo LEXIS 653; 45 T.C.M. (CCH) 979; T.C.M. (RIA) 83137; March 15, 1983. Zbigniew J. Wardas and Izabella Wardas, pro se. Steven M. Roth, for the respondent.