T.C. Memo. 2007-14
UNITED STATES TAX COURT
TAE M. & YOUNG J. KIM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 13586-04. Filed January 18, 2007.
Tae M. Kim and Young J. Kim, pro sese.
Karen Lynne Baker, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency in, and
an accuracy-related penalty under section 6662(a)1 on, petition-
ers’ Federal income tax (tax) for their taxable year 2002 of
1All section references are to the Internal Revenue Code in
effect for the year at issue. All Rule references are to the Tax
Court Rules of Practice and Procedure.
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