United States Tax Court September 28, 1992, Docket No. 9750-91 (Ikeda v. Commissioner)

KIMI VIRGINIA IKEDA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Ikeda v. Commissioner Docket No. 9750-91 United States Tax Court T.C. Memo 1992-578; 1992 Tax Ct. Memo LEXIS 598; 64 T.C.M. (CCH) 934; September 28, 1992, Filed *598 Decision will be entered for respondent. For Kimi Virginia Ikeda, pro se. For Respondent: Stephen S. Ash.