Legal Opinion
Kim v. Commissioner
United States Tax Court
Decided March 13, 2000No. 12880-98Unpublished
1Opinion of the Court
CHUNG UI KIM AND OK HUI KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kim v. Commissioner
No. 12880-98
United States Tax Court
T.C. Memo 2000-83; 2000 Tax Ct. Memo LEXIS 97; 79 T.C.M. (CCH) 1637;
March 13, 2000, Filed
Decision will be entered under Rule 155.
Donald L. Field, Jr., for petitioners.
Allan D. Hill, for respondent.
Laro, David
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, JUDGE: Respondent determined the following deficiencies in and penalties on petitioners' Federal income taxes:
Year Deficiency Sec. 6663(a) Penalty
____ __________ ____________________
1993 $ 174,815 $…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- 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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