United States Tax Court February 22, 1984, Docket No. 19677-82. (Urban v. Commissioner)

RICHARD T. URBAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Urban v. Commissioner Docket No. 19677-82. United States Tax Court T.C. Memo 1984-85; 1984 Tax Ct. Memo LEXIS 590; 47 T.C.M. (CCH) 1130; T.C.M. (RIA) 84085; February 22, 1984. Richard T. Urban, pro se. Robert Glienke and Dennis Perez, for the respondent.