United States Tax Court May 18, 1981, Docket No. 6099-72. (Afshar v. Commissioner)

NASSER G. AFSHAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Afshar v. Commissioner Docket No. 6099-72. United States Tax Court T.C. Memo 1981-241; 1981 Tax Ct. Memo LEXIS 503; 41 T.C.M. (CCH) 1489; T.C.M. (RIA) 81241; May 18, 1981. *503 During 1958 through 1962, P represented himself to various U.S.