YOO HAN & CO., LTD. v. COMMISSIONER

Docket Nos. 20375-87, 20378-87, 12791-88, 12989-88.

62 T.C.M. 83 (1991)

T.C. Memo. 1991-308

Yoo Han & Co., Ltd., et al. v. Commissioner.

United States Tax Court.

Filed July 8, 1991.


Attorney(s) appearing for the Case

John and Woon Young Yoo, pro se.

Bruce Wilpon and Stephen Ianello, for the respondent.


Memorandum Opinion

WELLS, Judge.

The instant case is before us on respondent's motion for entry of decision which is based upon a settlement reached by the parties during trial.

In his notices of deficiency, respondent determined deficiencies in and additions to tax as follows:

                         Petitioner Yoo Han & Co., Ltd.

                                             ...

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