T.C. Memo. 2007-139
UNITED STATES TAX COURT
HON PUI YIP, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 689-06. Filed June 4, 2007.
Hon Pui Yip, pro se.
Stephanie M. Profitt, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined a deficiency in
petitioner’s 2001 Federal income tax of $58,956.1 After
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and Rule references are to
the Tax Court Rules of Practice and Procedure. Amounts are
rounded to the nearest dollar.
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Last modified: November 10, 2007