Legal Opinion
Liang v. Commissioner
United States Tax Court
Decided September 23, 1975No. Docket No. 7222-72UnpublishedCited by 2 opinions
1Opinion of the Court
WALTER K. LIANG and CHEN Y. LIANG, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Liang v. Commissioner
Docket No. 7222-72.
United States Tax Court
T.C. Memo 1975-297; 1975 Tax Ct. Memo LEXIS 76; 34 T.C.M. (CCH) 1298; T.C.M. (RIA) 750297;
September 23, 1975, Filed
Walter K. Liang, pro se.
Brian J. Seery, for the respondent.
BRUCE
MEMORANDUM FINDINGS OF FACT AND OPINION
BRUCE, Judge: Respondent determined a deficiency in petitioners' income tax for the year 1969 in the amount of $3,237.41.
The principal issues for decision are: (1) Whether petitioners are entitled to deduct certain travel…
2Cases cited13 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Christey v. United StatesCourt of Appeals for the Eighth Circuit · 1988
- Karl W. Christey and Kathleen Christey on Behalf of All Others Similarly Situated v. United States of America, Steven L. Pillsbury and Holly L. Pillsbury on Behalf of All Others Similarly Situated v. United StatesCourt of Appeals for the Eighth Circuit · 1988