United States Tax Court December 2, 1991, Docket No. 26448-89 (Mills v. Commissioner)

ALBERT VICTOR MILLS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Mills v. Commissioner Docket No. 26448-89 United States Tax Court T.C. Memo 1991-592; 1991 Tax Ct. Memo LEXIS 642; 62 T.C.M. (CCH) 1345; T.C.M. (RIA) 91592; December 2, 1991, Filed *642 Decision will be entered pursuant to Rule 155. Albert Victor Mills, pro se. Robert E. Savage, for the respondent.