United States Tax Court June 8, 1992, Docket No. 20487-90 (Seligson)

STUART A. SELIGSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Seligson Docket No. 20487-90 United States Tax Court T.C. Memo 1992-320; 1992 Tax Ct. Memo LEXIS 353; 63 T.C.M. (CCH) 3101; June 8, 1992, Filed *353 Decision will be entered for respondent. Stuart A. Seligson, pro se. M. Catherine McKenna and Elaine L. Sierra (specially recognized), for respondent.