Novak v. Commissioner , 80 T.C.M. 128 ( 2000 )

LOUIS J. NOVAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Novak v. Commissioner

No. 6457-98

United States Tax Court

T.C. Memo 2000-234; 2000 Tax Ct. Memo LEXIS 460; 80 T.C.M. (CCH) 128; T.C.M. (RIA) 53976;

August 2, 2000, Filed

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