Yu-Yang Wu - Page 1
















                                 T.C. Memo. 2002-68                                   


                               UNITED STATES TAX COURT                                


                              YU-YANG WU, Petitioner v.                               
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 19108-99.               Filed March 22, 2002.               

               Yu-Yang Wu, pro se.                                                    
               Dale A. Zusi, for respondent.                                          


                       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:                                       











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