Maurice E. Mccormick, Petitioner--appellant, v. Internal Revenue Service, Respondent--appellee, 813 F.2d 401 (4th Cir. 1986)

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US Court of Appeals for the Fourth Circuit - 813 F.2d 401 (4th Cir. 1986) Submitted Oct. 24, 1986. Decided Dec. 3, 1986

Before HALL and SPROUSE, Circuit Judges, and BUTZNER, Senior Circuit Judge.

Maurice E. McCormick, petitioner pro se.

Jean Owens, Internal Revenue Service.