T.C. Memo. 1998-415 UNITED STATES TAX COURT SHARON YAKIRA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 27221-96. Filed November 18, 1998. Steve Mather, for petitioner. Daniel M. Whitley, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Respondent determined a deficiency of $145,517, an addition to tax under section 6651(a)(1) of $14,552, and a penalty under section 6662(a) of $29,103 with respect to petitioner's 1989 Federal income tax.1 1 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to (continued...)Page: 1 2 3 4 5 6 Next
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