Legal Opinion
Lum v. Comm'r
United States Tax Court
Decided April 10, 2012No. Docket No. 8403-10UnpublishedCited by 15 opinions
1Opinion of the Court
PATRICK T.W. LUM AND LIBBY S. LUM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Lum v. Comm'r
Docket No. 8403-10
United States Tax Court
T.C. Memo 2012-103; 2012 Tax Ct. Memo LEXIS 102; 103 T.C.M. (CCH) 1557;
April 10, 2012, Filed
Decision will be entered for respondent.
Paul J. Sulla, Jr., for petitioners.
Jonathan Jiro Ono and Peter R. Hochman, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined a deficiency of $6,532 with respect to the 2006 joint income tax return of petitioners. The issue for decision is whether losses and a…
2Cases cited6 opinions
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Rockwell v. CommissionerUnited States Tax Court · 1972
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- Hvidding v. Comm'rUnited States Tax Court · 2003
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Barry G. Conner & Bridget H. Conner v. CommissionerUnited States Tax Court · 2018
- Bill Lewis, Sr. & Jocelyn Irene Knowles-Lewis v. CommissionerUnited States Tax Court · 2014
- Billeci v. Comm'rUnited States Tax Court · 2014
- Coastal Heart Med. Group, Inc. v. Comm'rUnited States Tax Court · 2015
- Daniel E. Larkin & Christine L. Larkin v. CommissionerUnited States Tax Court · 2020
10 more not listed; retrieve them via the Exa API.