United States Tax Court February 6, 1995, Docket No. 19345-92 (Seidenfeld v. Commissioner)

DENNIS J. SEIDENFELD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Seidenfeld v. Commissioner Docket No. 19345-92 United States Tax Court T.C. Memo 1995-61; 1995 Tax Ct. Memo LEXIS 62; 69 T.C.M. (CCH) 1848; T.C.M. (RIA) 95061; February 6, 1995, Filed *62 Decision will be entered under Rule 155. Dennis J. Seidenfeld, pro se. For respondent: Guy H. Glaser.