[2] Most of the perpetrators had planned to attend elite colleges and universities, including Ivy League schools.

[4] On New Year's Eve 1992, the perpetrators lured Tay to the back yard of the Buena Park, California, residence of Abraham Acosta.

Prosecutors said that the perpetrators had made preparations before the murder, having dug a grave 24 hours prior.

[4] Charles Choe, one of the perpetrators, said that Robert Chan dug the grave and poured the rubbing alcohol down Tay's throat.

Ulla Lang, a juror from Huntington Beach, said "I was surprised at how fast the verdict took [sic], but there was really nothing to decide.

[14] On Friday July 1, 1994, Kirn Kim and Abraham Acosta were convicted of first degree murder.

[10] In January 1995 Kirn Kim and Mun Kang were sentenced to 25 years to life in prison.

David G. Sills, the judge of the 4th District Court of Appeal in Santa Ana did not do so due to the severity of the crime.

[9] Chan, California Department of Corrections and Rehabilitation (CDCR) inmate number J30838, was admitted into the system on August 12, 1994 and as of 2023 is incarcerated at Avenal State Prison.

[18] Rene Lynch of the Los Angeles Times said, "The sophisticated murder scheme and the sheer senselessness of the killing grabbed headlines from the start" and that residents of Orange County were "shocked" "because the assailants and the victim were such unlikely suspects.

"[1] Lynch added that "The case has gained widespread attention, both as a symbol of juvenile crime out of control and because both teen-agers came from seemingly model homes.

[15] In 1994, Linda Tay attended a conference asking for stricter sentencing of juvenile convicts.

[20] While the plot of the film Better Luck Tomorrow was loosely based on the Tay murder, and director Justin Lin said that he had tracked the Tay incident in newspapers, the film is described to be a work of fiction that pulls from multiple influences.