T.C. Memo. 1998-327
UNITED STATES TAX COURT
ROGER FARMER, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18946-96. Filed September 17, 1998.
Roger Farmer, pro se.
Michelle Or, 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 deficiencies in petitioner's 1990
1 Unless otherwise indicated, 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.
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