T.C. Memo. 2008-7
UNITED STATES TAX COURT
JOHN K. YAMASAKI, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 20712-03. Filed January 22, 2008.
John K. Yamasaki, pro se.
Randall L. Preheim, for respondent.
MEMORANDUM OPINION
VASQUEZ, Judge: Respondent determined a deficiency in and a
section 6662 penalty on petitioner’s 2000 Federal income tax.1
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the year in issue.
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Last modified: March 27, 2008