Legal Opinion
Dumdeang v. Commissioner
United States Tax Court
Decided August 29, 1983No. Docket No. 24867-82UnpublishedCited by 1 opinion
1Opinion of the Court
SOMPONG DUMDEANG AND PATRICIA K. DUMDEANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Dumdeang v. Commissioner
Docket No. 24867-82.
United States Tax Court
T.C. Memo 1983-533; 1983 Tax Ct. Memo LEXIS 257; 46 T.C.M. (CCH) 1237; T.C.M. (RIA) 83533;
August 29, 1983.
Donald D. Nash, for the petitioners.
Christine V. Olsen, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Chief Judge: Respondent determined a deficiency of $980 in petitioners' Federal income tax for the taxable year 1979. The only issue presented for decision is whether petitioners are entitled to deduct under sections…
2Cases cited3 opinions
- Barr v. CommissionerUnited States Tax Court · 1969
- Ahmed F. Habeeb and Magda E. Habeeb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1977
- Jan J. Wexler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1974
3Cited by1 opinion
- Sompong and Patricia K. Dumdeang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984