United States Tax Court August 3, 1989, Docket No. 732-86 (Kadivar v. Commissioner)

ESFANDIAR KADIVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Kadivar v. Commissioner Docket No. 732-86 United States Tax Court T.C. Memo 1989-404; 1989 Tax Ct. Memo LEXIS 402; 57 T.C.M. (CCH) 1183; T.C.M. (RIA) 89404; 11 Employee Benefits Cas. (BNA) 1394; August 3, 1989 Esfandiar Kadivar, pro se. *407 James S. Yan, for the respondent.