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ISHIZAKI v. COMMISSIONER

Docket No. 11358-99.

82 T.C.M. 995 (2001)

T.C. Memo. 2001-318

Tony D. Ishizaki, and Rang Sun Park Ishizaki, Intervenor v. Commissioner.

United States Tax Court.

Filed December 27, 2001.

Attorney(s) appearing for the Case

Joseph E. Diamond, for the petitioner. Mufthiha Sabaratnam, for the intervenor. David R. Jojola, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

NIMS, Judge:

Respondent determined a Federal income tax deficiency for petitioners' 1995 taxable year in the amount of $64,745. Respondent also determined an addition to tax of $16,295 pursuant to section 6651(a)(1) and an accuracy-related penalty of $12,949 under section 6662(a). After concessions, the sole issue for decision is the claim by Tony D. Ishizaki (petitioner...

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