Chin v. Commissioner

GONG YOK TSUN CHIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Chin v. Commissioner

Docket No. 1518-91

United States Tax Court

T.C. Memo 1994-54; 1994 Tax Ct. Memo LEXIS 55; 67 T.C.M. (CCH) 2140;

February 10, 1994, Filed

Decision will be entered under Rule 155.

For petitioner: Raymond R. Kimpel.

For respondent: Richard A. Stone.

BEGHE

BEGHE

MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge: Respondent determined the following deficiencies in and additions to petitioner's Federal income tax:

Additions to tax

Year

Deficiency

Sec. 6653(b)(1)

Sec. 6653(b)(2)

Sec. 6661(a)

1983

$ 68,153

$ 34,077

1

$…