Legal Opinion

Zang v. Comm'r

United States Tax Court

Decided April 3, 2017No. Docket No. 246-13UnpublishedCited by 2 opinions

1Opinion of the Court

CAIPING ZANG AND TAO LIU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Zang v. Comm'r

Docket No. 246-13.

United States Tax Court

T.C. Memo 2017-55; 2017 Tax Ct. Memo LEXIS 54; 113 T.C.M. (CCH) 1260;

April 3, 2017, Filed

Decision will be entered for respondent.

Robert M. Kane, Jr., and Sandra Veliz, for petitioners.

Melanie E. Senick, for respondent.

KERRIGAN, Judge.

KERRIGAN

MEMORANDUM FINDINGS OF FACT AND OPINION

KERRIGAN, Judge: Respondent determined the following deficiencies in and accuracy-related penalties with respect to petitioners' Federal income tax for tax years 2006, 2007, and…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  3. James v. United StatesSupreme Court of the United States · 1961
  4. Beaver v. CommissionerUnited States Tax Court · 1970
  5. Tokarski v. CommissionerUnited States Tax Court · 1986

17 more not listed; retrieve them via the Exa API.

3Cited by2 opinions

  1. Edward S. Flume & Martha S. Flume v. CommissionerUnited States Tax Court · 2020
  2. Robert J. Belanger v. CommissionerUnited States Tax Court · 2020

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