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$17,000 in nonemployee compensation. Also in 1989, petitioner
worked as an employee for Applied Materials, Inc. From this
employment, petitioner received wages in the amount of $34,134.
Petitioner also received wages in 1989 from Century Life of
America in the amount of $49, a refund from the Franchise Tax
Board of $17, and interest income of $1,131.
Petitioner sold his personal residence in 1989 for $145,000
and realized gain on that sale in the amount of $14,973.83.
Thereafter, petitioner did not purchase a principal residence
within 2 years of the above-referenced sale of his personal
residence.
In 1990, petitioner again worked as an employee for Applied
Materials, Inc. From this employment, petitioner received wages
of $52,159. Petitioner also received interest income in the 1990
tax year in the amount of $1,110, and deferred compensation of
$2,437.
In 1991, the last year in issue, petitioner again worked as
an employee for Applied Materials, Inc. From this employment,
petitioner received wages of $59,266, and interest income of $34.
On December 4, 1995, the date of trial, petitioner filed
what he called an "entry of jurisdictional challenge, declaration
and affidavit." The document was filed as petitioner's motion to
dismiss for lack of jurisdiction. In support of his motion,
petitioner asserted lengthy tax protester rhetoric challenging
the jurisdiction of the Tax Court and the Constitutional
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