Legal Opinion

Wang v. Comm'r

United States Tax Court

Decided May 15, 2017No. Docket No. 1269-14Unpublished

1Opinion of the Court

XING F. WANG AND KATHLEEN P. LEE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Wang v. Comm'r

Docket No. 1269-14.

United States Tax Court

T.C. Memo 2017-81; 2017 Tax Ct. Memo LEXIS 81; 113 T.C.M. (CCH) 1389;

May 15, 2017, Filed

Decision will be entered under Rule 155.

Xing F. Wang and Kathleen P. Lee, Pro se.

Mary P. Hamilton, Carlton W. King, and Jeffrey R. Knight, for respondent.

NEGA, Judge.

NEGA

MEMORANDUM FINDINGS OF FACT AND OPINION

NEGA, Judge: In a notice of deficiency respondent determined deficiencies of $198,517 and $3,445 in petitioners' Federal income tax for 2009 and 2010,…

2Cases cited22 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
  4. Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
  5. United States v. LudeySupreme Court of the United States · 1927

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