HAHN v. COMMISSIONER

Docket No. 20903-89.

63 T.C.M. 2669 (1992)

T.C. Memo. 1992-203

Jong Ock Hahn v. Commissioner.

United States Tax Court.

Filed April 6, 1992.


Attorney(s) appearing for the Case

Cara L. Eisenberg, 1157 S. Beverly Dr., Los Angeles, Calif., for the petitioner. Gordon L. Gidlund, for the respondent.


Memorandum Findings of Fact and Opinion

WRIGHT, Judge:

Respondent determined a deficiency in and additions to petitioner's 1988 Federal individual income tax as follows:

                                   Additions to Tax
                             ----------------------------
Deficiency                   Sec. 6653(a)(1)1   Sec. 6661

$42,603 ..................        $2,130     ...

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