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FARMER v. COMMISSIONER

Docket No. 18946-96.

76 T.C.M. 435 (1998)

T.C. Memo. 1998-327

Roger Farmer v. Commissioner.

United States Tax Court.

Filed September 17, 1998.

Attorney(s) appearing for the Case

Roger Farmer, pro se. Michelle Or, 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 deficiencies in petitioner's 1990 and 1991 Federal income taxes in the amounts of $2,734 and $6,418, respectively.

The issue for decision is whether petitioner is entitled to carry forward 1983 and 1984 net operating losses to the tax years at issue...

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