United States Tax Court September 10, 1990, Docket No. 13779-89 (Niedzialek v. Commissioner)

THOMAS J. NIEDZIALEK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Niedzialek v. Commissioner Docket No. 13779-89 United States Tax Court T.C. Memo 1990-482; 1990 Tax Ct. Memo LEXIS 537; 60 T.C.M. (CCH) 702; T.C.M. (RIA) 90482; September 10, 1990, Filed *537 An appropriate order and decision will be entered. Thomas J. Niedzialek, pro se. Kay Hill and Stephen P.