United States Tax Court May 29, 1985, Docket No. 22593-81. (Bergman v. Commissioner)

RALPH ROGER BERGMAN AND INGEBORG BERGMAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Bergman v. Commissioner Docket No. 22593-81. United States Tax Court T.C. Memo 1985-256; 1985 Tax Ct. Memo LEXIS 375; 49 T.C.M. (CCH) 1578; T.C.M. (RIA) 85256; May 29, 1985. The court entered its order in favor of the commissioner. Ralph Roger Bergman, pro se. Mark H. Howard, for the respondent.