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IKEDA v. COMMISSIONER

Docket No. 9750-91.

69 T.C.M. 1786 (1995)

T.C. Memo. 1995-47

Kimi Virginia Ikeda v. Commissioner.

United States Tax Court.

Filed January 31, 1995.

Attorney(s) appearing for the Case

Kimi Virginia Ikeda, pro se. Stephen S. Ash, for the respondent.

Supplemental Memorandum Opinion

WRIGHT, Judge:

This case is before the Court pursuant to remand by the Court of Appeals for the Ninth Circuit in Ikeda v. Commissioner, 35 F.3d 571 (9th Cir. 1994), affg. in part, vacating and remanding in part without published opinion [Dec. 48,545(M)] T.C. Memo. 1992-578. Respondent determined a deficiency in and additions to petitioner's 1988 Federal income tax as follows:

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