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KIM v. COMMISSIONER

Docket No. 15447-97.

78 T.C.M. 237 (1999)

T.C. Memo. 1999-261

Tae M. Kim and Young J. Kim v. Commissioner.

United States Tax Court.

Filed August 4, 1999.

Attorney(s) appearing for the Case

Tae M. Kim and Young J. Kim, pro sese, and Jee H. Kim (specially recognized), for the petitioners. Cheryl M.D. Rees and Timothy B. Heavner, for the respondent.

MEMORANDUM OPINION

DINAN, Special Trial Judge:

This case was heard pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1

Respondent determined deficiencies in petitioners' Federal income taxes for 1993 and 1994 in the amounts of $4,972 and $5,465, respectively, and accuracy-related penalties pursuant to section 6662(a) in the amounts of $873 and $1,093, respectively.

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