T.C. Memo. 1997-439                                  
                               UNITED STATES TAX COURT                                
                      SYED MOHAMMAD JAMEEL HASAN, Petitioner v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      
               Docket No. 15950-94.               Filed September 25, 1997.           
               Syed Mohammad Jameel Hasan, pro se.                                    
               Christal W. Hillstead, for respondent.                                 
                                 MEMORANDUM OPINION                                   
               FAY, Judge:  Respondent determined deficiencies of $6,611              
          and $5,753 in petitioner's 1990 and 1991 Federal income tax,                
          respectively.  The issues for decision are:  (1) Whether peti-              
          tioner is entitled to deduct passive activity losses claimed in             
Page:     1   2   3   4   Next
Last modified: May 25, 2011