Banatwala

MAHESH BANATWALA and GINA L. BANATWALA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Banatwala

Docket No. 12358-90

United States Tax Court

T.C. Memo 1992-483; 1992 Tax Ct. Memo LEXIS 508; 64 T.C.M. (CCH) 591;

August 25, 1992, Filed

Decision will be entered under Rule 155.

For Mahesh Banatwala, pro se.

For Respondent: Stephen J. Neubeck.

GALLOWAY

GALLOWAY

MEMORANDUM OPINION

GALLOWAY, Special Trial Judge: This case was assigned and heard pursuant to the provisions of section 7443A(b), and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years…