T.C. Memo. 1997-199
UNITED STATES TAX COURT
DAVID W. CHIU, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5197-95. Filed April 30, 1997.
David W. Chiu, pro se.
Jason M. Silver, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined a deficiency in
petitioner's 1990 Federal income taxes in the amount of
$15,211.20 and additions to tax under section 6651(a)1 and
1Unless otherwise noted, section references are to the
Internal Revenue Code in effect for the year in issue, and all
Rule references are to the Tax Court Rules of Practice and
Procedure.
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