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NIAZMAND v. COMMISSIONER

Docket No. 16985-91.

65 T.C.M. 1706 (1993)

T.C. Memo. 1993-5

Rahmat A. Niazmand v. Commissioner.

United States Tax Court.

Filed January 6, 1993.

Attorney(s) appearing for the Case

Rahmat A. Niazmand, pro se. Stephen C. Best, for the respondent.

Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined deficiencies in petitioner's Federal income tax and various additions to tax for taxable years 1979 through 1983, 1985, and 1986. Respondent now agrees that petitioner has no deficiencies or overpayments in income tax for the above-referenced taxable years. Respondent also agrees that there are no additions to tax for those taxable years...

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