Minchem Int'l v. Comm'r

JERRY J. SUN AND SUN NAM SUN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Minchem Int'l v. Comm'r

Docket Nos. 3704-12, 3705-12.

United States Tax Court

T.C. Memo 2015-56; 2015 Tax Ct. Memo LEXIS 56;

March 24, 2015, Filed

Decisions will be entered under Rule 155.

George W. Connelly, Jr., William P. Cantrell, and Rita Renee Huey, for petitioners.

David Q. Cao, Lewis A. Booth, II, and Carol Bingham McClure, for respondent.

PARIS, Judge.

PARIS

MEMORANDUM FINDINGS OF FACT AND OPINION

PARIS, Judge: Petitioners in these consolidated cases seek redetermination of respondent's determinations that…