Legal Opinion
Yung-Shing Hsu v. Commissioner
United States Tax Court
Decided February 3, 1982No. Docket No. 17801-80UnpublishedCited by 1 opinion
1Opinion of the Court
YUNG-SHING HSU and DEBBIE HSU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Yung-Shing Hsu v. Commissioner
Docket No. 17801-80.
United States Tax Court
T.C. Memo 1982-47; 1982 Tax Ct. Memo LEXIS 697; 43 T.C.M. (CCH) 446; T.C.M. (RIA) 82047;
February 3, 1982
Yung-Shing Hsu and Debbie Hsu, pro se.
Milton J. Carter, Jr., for the respondent.
DRENNEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DRENNEN, Judge: This case was assigned to and heard by Special Trial Judge Marvin F. Peterson pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax Court…
2Cases cited7 opinions
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Barr v. CommissionerUnited States Tax Court · 1969
- Maryland Savings-Share Insurance Corp. v. United StatesDistrict Court, D. Maryland · 1970
- Ahmed F. Habeeb and Magda E. Habeeb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sompong and Patricia K. Dumdeang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984