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KIMM v. COMMISSIONER

Docket No. 4102-01.

86 T.C.M. 101 (2003)

T.C. Memo. 2003-215

Christopher Y. Kimm v. Commissioner.

United States Tax Court.

Filed July 17, 2003.

Attorney(s) appearing for the Case

Steve Mather and Stephen J. Mihaly, for the petitioner.

Jean Song, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge.

Respondent determined a $9,717 deficiency in petitioner's Federal income tax for 1996. The issues for decision are (1) whether Christopher Y. Kimm (petitioner) is entitled to deduct a $30,000 payment to his father in 1996 as an ordinary and necessary business expense under section 162 and (2) whether petitioner is liable for an accuracy-related penalty under section 6662.1

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