T.C. Memo. 2000-83 UNITED STATES TAX COURT CHUNG UI KIM AND OK HUI KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12880-98. Filed March 13, 2000. Donald L. Field, Jr., for petitioners. Allan D. Hill, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION LARO, Judge: Respondent determined the following deficiencies in and penalties on petitioners’ Federal income taxes: Year Deficiency Sec. 6663(a) Penalty 1993 $174,815 $131,111 1994 156,263 117,057 1995 179,928 134,945Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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