United States Tax Court November 28, 1990, Docket No. 31776-88 (Puccinelli v. Commissioner)

LOUIS F. PUCCINELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Puccinelli v. Commissioner Docket No. 31776-88 United States Tax Court T.C. Memo 1990-603; 1990 Tax Ct. Memo LEXIS 678; 60 T.C.M. (CCH) 1316; T.C.M. (RIA) 90603; November 28, 1990, Filed *678 Respondent's motion will be granted. Louis F. Puccinelli, pro se. W. Scott Green, Gary A. Moreland, and Thomas E.