SHIH-HSIEH v. COMMISSIONER

Docket No. 6995-79.

52 T.C.M. 881 (1986)

T.C. Memo. 1986-525

Marilan Shih-Hsieh v. Commissioner.

United States Tax Court.

Filed October 22, 1986.


Attorney(s) appearing for the Case

Marilan Shih-Hsieh, pro se. Jack H. Klinghoffer and Moira L. Sullivan, for the respondent.


Memorandum Findings of Fact and Opinion

PARR, Judge:

Respondent determined deficiencies in and additions to petitioner's 1969 and 1970 Federal income tax as follows:

                                         Addition to
                                           Tax Sec.
  Year                       Deficiency  6653(b)1
  1969 ....................   $540,530    $270,265
  1970...

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