United States Tax Court
Filed: Nov. 18, 1998
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 sect..