T.C. Memo. 1996-139 UNITED STATES TAX COURT PATTI ANN OLLESTAD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 22197-91. Filed March 20, 1996. Patti Ann Ollestad, pro se. Dan Orzechowski, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent determined the following deficiencies and additions to tax in petitioner's 1982, 1983, 1984, and 1985 1 All section references are to the Internal Revenue Code in effect for the years at issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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