Legal Opinion

Fong v. Commissioner

United States Tax Court

Decided July 31, 1984No. Docket Nos. 7456-76, 7457-76, 7458-76, 7459-76, 7460-76, 7461-76, 7462-76, 7463-76, 7464-76, 7465-76, 7466-76, 7467-76, 7468-76, 7469-76, 7470-76, 7471-76, 7472-76UnpublishedCited by 2 opinions

1Opinion of the Court

JERRY FONG, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Fong v. Commissioner

Docket Nos. 7456-76, 7457-76, 7458-76, 7459-76, 7460-76, 7461-76, 7462-76, 7463-76, 7464-76, 7465-76, 7466-76, 7467-76, 7468-76, 7469-76, 7470-76, 7471-76, 7472-76.

United States Tax Court

T.C. Memo 1984-402; 1984 Tax Ct. Memo LEXIS 274; 48 T.C.M. (CCH) 689; T.C.M. (RIA) 84402;

July 31, 1984.

Edward B. Simpson and Carl M. Stein, for the petitioners.

Bryce A. Kranzthor, for the respondent.

SCOTT

MEMORANDUM FINDINGS OF FACT AND OPINION

SCOTT, Judge: Respondent determined deficiencies in petitioners'…

2Cases cited34 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Burnet v. HarmelSupreme Court of the United States · 1932
  4. Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
  5. Brown v. HelveringSupreme Court of the United States · 1934

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3Cited by2 opinions

  1. Seminole Thriftway, Inc. v. United StatesUnited States Court of Federal Claims · 1998
  2. Haas & Assocs. Accountancy Corp. v. CommissionerUnited States Tax Court · 2000

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