T.C. Memo. 1996-232 UNITED STATES TAX COURT JOON H. CHONG AND YOUNGCHA KIM CHONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 6642-94. Filed May 22, 1996. Joon H. Chong and Youngcha Kim Chong, pro sese. Terri L. Parrot, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION CARLUZZO, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182.1 Respondent 1All section references are to the Internal Revenue Code in effect for the year in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.Page: 1 2 3 4 5 6 7 8 9 10 11 12 Next
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