Legal Opinion
Chong v. Comm'r
United States Tax Court
Decided January 17, 2007No. 19581-04UnpublishedCited by 11 opinions
1Opinion of the Court
YUNG AND ANITA F. CHONG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Chong v. Comm'r
No. 19581-04
United States Tax Court
T.C. Memo 2007-12; 2007 Tax Ct. Memo LEXIS 12; 93 T.C.M. (CCH) 687;
January 17, 2007, Filed
Yung and Anita F. Chong, Pro sese.
Rebecca Duewer-Grenville, for respondent.
Holmes, Mark V.
Mark V. Holmes
MEMORANDUM FINDINGS OF FACT AND OPINION
HOLMES, Judge: Yung Chong gave money to his brother to help open a business in Beijing. He had another business in this country, and he and his wife, Anita, claimed large deductions on their 1998 tax return for losses from both. The…
2Cases cited6 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- William Sennett and Sandra Sennett v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Leblanc v. United StatesUnited States Court of Federal Claims · 2009
- Brown v. Comm'rUnited States Tax Court · 2016
- Carolyn Smith-Hendricks v. CommissionerUnited States Tax Court · 2013
- Chisolm v. Comm'rUnited States Tax Court · 2014
- Edwin D. Benton & Sheila E. Benton v. CommissionerUnited States Tax Court · 2020
6 more not listed; retrieve them via the Exa API.