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.Page: 1 2 3 4 5 6 Next
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