T.C. Memo. 1998-144 UNITED STATES TAX COURT DAVID CORDERO BASADA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18467-96. Filed April 20, 1998. David Cordero Basada, pro se. Allan D. Hill, for respondent. MEMORANDUM OPINION PAJAK, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) of the Code and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determinedPage: 1 2 3 4 5 6 Next
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