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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