T.C. Memo. 1997-347 UNITED STATES TAX COURT RILWAN ADISA SALAMI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12740-96. Filed July 29, 1997. Rilwan Adisa Salami, pro se. Linda Grobe, for respondent. MEMORANDUM OPINION DINAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 1 Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the taxable years in 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 Next
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