Jung Sik Lim & Bok S. Lim - Page 1

                                 T.C. Memo. 1998-432                                  


                               UNITED STATES TAX COURT                                


                      JUNG SIK LIM & BOK S. LIM, Petitioners v.                       
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 17433-97.                Filed December 10, 1998.           


               Matthew J. McCann, for petitioners.                                    
               Wendy L. Wojewodski, for respondent.                                   


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               GERBER, Judge:  Respondent determined a deficiency in                  
          petitioners’ 1993 Federal income tax of $8,909.  Petitioners                
          claim an overpayment of their 1993 Federal income tax in the                
          amount of $4,172.  Respondent has conceded all adjustments                  
          determined in the notice of deficiency, and the remaining issue             
          concerns petitioners’ claim for an overpayment.  In order to                





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