Ae R. Hong Kun Kim v. Commissioner Internal Revenue Service

24 F.3d 246 73 A.F.T.R.2d 94 -1848 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Ae R. HONG; Kun Kim, Petitioners-Appellants, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 92-70805. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 6, 1994. Decided April 21, 1994. Before: HALL, LEAVY, and FERNANDEZ, Circuit Judges. 1 MEMORANDUM * 2 Kun Kim appeals the tax court's judgment upholding in part tax deficiencies and penalties assessed by the Internal Revenue Service for 1984, 1985, and 1986. Ae R. Hong appeals the tax court's determination that the IRS need not return $193,000 seized from her safety deposit box and applied to Kim's tax liability. We affirm with respect to Kim and reverse with respect to Hong. I. 3 In Kim's case, the tax court correctly determined the unreported income and sustained the assessed fraud penalties. A. 4 Regarding the determination of income, Kim argues that the tax court (1) improperly allocated the…