Tae M. Kim and Young J. Kim - Page 1
















                                 T.C. Memo. 1999-261                                  


                               UNITED STATES TAX COURT                                


                     TAE M. KIM AND YOUNG J. KIM, Petitioners v.                      
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 15447-97.                   Filed August 4, 1999.           


               Tae M. Kim and Young J. Kim, pro sese, and Jee H. Kim                  
          (specially recognized), for petitioners.                                    
               Cheryl M.D. Rees and Timothy B. Heavner, for respondent.               

                                 MEMORANDUM OPINION                                   

               DINAN, Special Trial Judge:  This case was heard pursuant to           
          the provisions of section 7443A(b)(3) and Rules 180, 181, and               
          182.1                                                                       


          1         Unless otherwise indicated, all section references are            
          to the Internal Revenue Code in effect for the taxable years in             
                                                             (continued...)           




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