Sampson v. Commissioner

Decided January 7, 1987

Decided 1987-01-07

ROBERT E. SAMPSON AND LUCINDA SAMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 22757-84.

T.C. Memo 1987-15; 1987 Tax Ct. Memo LEXIS 15; 52 T.C.M. (CCH) 1337; T.C.M. (RIA) 87015;

January 7, 1987; WITHDRAWN January 8, 1987

*15 Robert E. Sampson, pro se.

Richard W. Kennedy and R. Alan Lockyear, for the respondent.

SWIFT

¶1SWIFT, Judge