Arviso

GLORIA ARVISO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Arviso

Docket No. 23940-91

United States Tax Court

T.C. Memo 1992-685; 1992 Tax Ct. Memo LEXIS 721; 64 T.C.M. (CCH) 1412;

November 30, 1992, Filed

Decision will be entered under Rule 155.

For Petitioner: Lamonte L. Hansen.

For Respondent: Andrew J. Gottlieb.

GOLDBERG

GOLDBERG

MEMORANDUM OPINION

GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax…