Alisobhani v. Commissioner

SASSAN ALISOBHANI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Alisobhani v. Commissioner

Docket No. 20697-93

United States Tax Court

T.C. Memo 1994-629; 1994 Tax Ct. Memo LEXIS 647; 68 T.C.M. (CCH) 1493;

December 21, 1994, Filed

Decision will be entered under Rule 155.

Sassan Alisobhani, pro se.

For respondent: Linette Angelastro.

NAMEROFF

NAMEROFF

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 a deficiency in petitioner's 1990 Federal income tax in the amount of $…