Legal Opinion
Kim v. Commissioner
United States Tax Court
Decided October 2, 1991No. Docket No. 29345-88Unpublished
1Opinion of the Court
SAM Y. KIM AND CHONG KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kim v. Commissioner
Docket No. 29345-88
United States Tax Court
T.C. Memo 1991-500; 1991 Tax Ct. Memo LEXIS 549; 62 T.C.M. (CCH) 923; T.C.M. (RIA) 91500;
October 2, 1991, Filed
Decision will be entered under Rule 155.
John J. O'Brien, for the petitioners.
Christine Colley, for the respondent.
KORNER, Judge.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
By statutory notice of deficiency dated August 23, 1988, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:
Deficiency in
In…
2Cases cited35 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
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