T.C. Memo. 2007-17 UNITED STATES TAX COURT ANDREW CHOOK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4526-05. Filed January 29, 2007. Thomas Stylianos, Jr., for petitioner. Michael R. Fiore, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HAINES, Judge: Respondent determined a deficiency in petitioner’s 2002 Federal income tax of $171,823 and an accuracy- related penalty under section 6662(a) of $34,365.1 The issues 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. All (continued...)Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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