T.C. Memo. 2002-50
UNITED STATES TAX COURT
JOSEPH D. AND MI JUNG PARK, ET AL.1, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 13778-99, 13784-99, Filed February 21, 2002.
13789-99.
F. Wallace Pope, Jr., Charles A. Samarkos, and Michael G.
Little, for petitioners.
William R. McCants, for respondent.
1 Cases of the following petitioners are consolidated
herewith: John N. Park, docket No. 13784-99; and David S. and
Deborah Park, docket No. 13789-99.
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