T.C. Memo. 1998-38 UNITED STATES TAX COURT WALE O. OSIJO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 16925-96. Filed January 28, 1998. Wale O. Osijo, pro se. Mark A. Weiner, for respondent. MEMORANDUM OPINION NAMEROFF, Special Trial Judge: This case was heard pursuant to the provisions of section 7443A(b)(3)1 and Rules 180, 181, and 182. Respondent determined deficiencies and additions to tax in petitioner’s Federal income tax for the taxable years 1989 through 1994 as set forth below: 1 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 7 8 9 10 11 12 Next
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