KIM v. COMMISSIONER

Docket No. 29345-88.

62 T.C.M. 923 (1991)

T.C. Memo. 1991-500

Sam Y. Kim and Chong Kim v. Commissioner.

United States Tax Court.

Filed October 2, 1991.


Attorney(s) appearing for the Case

John J. O'Brien, 10 Brookline Place W., Brookline, Mass., for the petitioners. Christine Colley, for the respondent.


Memorandum Findings of Fact and Opinion

KORNER, Judge:

By statutory notice of deficiency dated August 23, 1988, respondent determined deficiencies in and additions to petitioners' Federal income tax as follows:

             Deficiency in                           Additions to Tax
       Income and Self-Employment   ----------------------------------------------
Year             Tax                Sec. 6653...

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