Legal Opinion
Kim v. Comm'r
United States Tax Court
Decided January 18, 2007No. 13586-04UnpublishedCited by 2 opinions
1Opinion of the Court
TAE M. & YOUNG J. KIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kim v. Comm'r
No. 13586-04
United States Tax Court
T.C. Memo 2007-14; 2007 Tax Ct. Memo LEXIS 14; 93 T.C.M. (CCH) 692;
January 18, 2007, Filed
Tae M. Kim and Young J. Kim, pro sese.
Karen Lynne Baker, for respondent.
Chiechi, Carolyn P.
CAROLYN P. CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined a deficiency in, and an accuracy-related penalty under section 6662(a)1 on, petitioners' Federal income tax (tax) for their taxable year 2002 of $ 8,411 and $ 1,682, respectively.
The issues…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Considine v. CommissionerUnited States Tax Court · 1980
- Xilinx Inc. v. Comm'rUnited States Tax Court · 2005
3Cited by2 opinions
- James A. Powers & Jennifer M. Scherer v. CommissionerUnited States Tax Court · 2017
- Powers v. Comm'rUnited States Tax Court · 2017