Joon H. Chong and Youngcha Kim Chong - Page 1

                                 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

Last modified: May 25, 2011