United States Tax Court May 8, 1986, Docket No. 1611-82. (Dougherty v. Commissioner)

EDWARD RAY DOUGHERTY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Dougherty v. Commissioner Docket No. 1611-82. United States Tax Court T.C. Memo 1986-188; 1986 Tax Ct. Memo LEXIS 419; 51 T.C.M. (CCH) 986; T.C.M. (RIA) 86188; May 8, 1986. *419 Edward Ray Dougherty, pro se. Thomas P. O'Driscoll, for the respondent.