T.C. Summary Opinion 2001-97
UNITED STATES TAX COURT
ENG GUEK KANG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
KOK H. NGO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 10272-99S, 10902-99S. Filed June 26, 2001.
Eng Guek Kang and Kok H. Ngo, pro sese.
Julie L. Payne, for respondent.
GOLDBERG, Special Trial Judge: These consolidated cases
were heard pursuant to the provisions of section 7463 of the
Internal Revenue Code in effect at the time each petition was
filed. The decisions to be entered are not reviewable by any
other court, and this opinion should not be cited as authority.
Unless otherwise indicated, subsequent section references are to
the Internal Revenue Code in effect for the years in issue, and
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