Court of Appeals for the Fourth Circuit October 30, 2002, 02-1697 (Kim v. Commissioner, IRS)

UNPUBLISHED

UNITED STATES COURT OF APPEALS

FOR THE FOURTH CIRCUIT

No. 02-1697

TAE M. KIM; YOUNG J. KIM,

Petitioners - Appellants,

versus

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court. (Tax Ct. No. 01-1448)

Submitted: October 24, 2002 Decided: October 30, 2002

Before WIDENER, MICHAEL, and MOTZ, Circuit Judges.