Tae M. & Young J. Kim - Page 1

                                 T.C. Memo. 2007-14                                   

                               UNITED STATES TAX COURT                                

                        TAE M. & YOUNG J. KIM, Petitioners v.                         
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 13586-04.            Filed January 18, 2007.                

               Tae M. Kim and Young J. Kim, pro sese.                                 
               Karen Lynne Baker, for respondent.                                     

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               CHIECHI, Judge:  Respondent determined a deficiency in, and            
          an accuracy-related penalty under section 6662(a)1 on, petition-            
          ers’ Federal income tax (tax) for their taxable year 2002 of                

               1All section references are to the Internal Revenue Code in            
          effect for the year at issue.  All Rule references are to the Tax           
          Court Rules of Practice and Procedure.                                      

Page:   1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011