T.C. Memo. 1996-142 UNITED STATES TAX COURT JOANNE SOON KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5279-94. Filed March 20, 1996. Michael M. Gill, for petitioner. Lisa Primavera-Femia, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax in the amount of $16,901 and anaccuracy-related penalty under section 6662(a)1 in the amount of $3,380 for the calendar year 1989. 1 All section references are to the Internal Revenue Code in effect for the year in issue.Page: 1 2 3 4 5 6 7 8 Next
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