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OLLESTAD v. COMMISSIONER

Docket No. 22197-91.

71 T.C.M. 2522 (1996)

T.C. Memo. 1996-139

Patti Ann Ollestad v. Commissioner.

United States Tax Court.

Filed March 20, 1996.

Attorney(s) appearing for the Case

Patti Ann Ollestad, pro se. Dan Orzechowski, for the respondent.

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 the following deficiencies and additions to tax in petitioner's 1982, 1983, 1984, and 1985 Federal income taxes:

                                                            Additions to Tax<...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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