Douglas L. Hadsell - Page 13




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          failed to respond to any of our Orders and has abused the                      
          judicial process of the Court.                                                 
               Having endeavored to comply with the mandate of the Court of              
          Appeals for the Ninth Circuit by calling Detective Menzies as a                
          witness and by providing petitioner with the tax documents                     
          previously in the possession of the Newport Police Department, we              
          now address again the following issues in turn.                                
          1.  Petitioner’s Filing Status                                                 
               Respondent calculated deficiencies for each of the years at               
          issue based upon single filing status.  While petitioner concedes              
          that he was not married in either 1988 or 1989, he contends that               
          he was married twice in 1990 and is therefore entitled to claim                
          married, filing jointly status for the 1990 taxable year based on              
          at least one of his marriages.                                                 
               Petitioner testified that he divorced Yu Fang Wang, his                   
          first wife, on November 12, 1990, and married his second wife,                 
          Zong Yan Yu, in China on November 11, 1990.  Zong Yan Yu did not               
          come to the United States until May 30, 1991.                                  
               A taxpayer's filing status is determined as of the close of               
          the taxable year, and a taxpayer legally separated from his                    
          spouse under a decree of divorce shall not be considered married.              
          See secs. 6013(d)(2), 7703(a)(1).  Petitioner concedes that his                
          marriage to Yu Fang Wang, his first wife, ended in divorce on                  
          November 12, 1990, and that he was not married to her at the                   





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