T.C. Memo. 2002-49
UNITED STATES TAX COURT
TAE M. KIM AND YOUNG J. KIM, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1448-01. Filed February 21, 2002.
Tae M. Kim and Young J. Kim, pro sese.
Roger W. Bracken, for respondent.
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respon-
dent’s motion for summary judgment (respondent’s motion). We
shall grant respondent’s motion.
Background
Petitioners resided in Bowie, Maryland, at the time they
filed the petition in this case.
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