Legal Opinion
YANG-WU v. COMMISSIONER
United States Tax Court
Decided March 22, 2002No. 19108-99Unpublished
1Opinion of the Court
YU YANG-WU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
YANG-WU v. COMMISSIONER
No. 19108-99
United States Tax Court
T.C. Memo 2002-68; 2002 Tax Ct. Memo LEXIS 72;
March 22, 2002, Filed
Respondent's deficiency and fraud determinations were sustained.
Yu Yang-Wu, pro se.
Dale A. Zusi, for respondent.
Beghe, Renato
BEGHE
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined the following deficiencies and fraud addition to tax and penalties with respect to petitioner's Federal income taxes:
Addition to Tax
Penalty
Year
Deficiency
Sec. 6653(b)
Sec. 6663
1988
$ 35,523
$ 26,642
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198…
2Cases cited31 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. PaynerSupreme Court of the United States · 1980
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Robert W. Bradford v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- Petzoldt v. CommissionerUnited States Tax Court · 1989
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