Legal Opinion
Sompong and Patricia K. Dumdeang v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 2, 1984No. 83-7744PublishedCited by 21 opinions
1Opinion of the Court
KILKENNY, Circuit Judge:
Taxpayers Sompong and Patricia Dumdeang seek review of a judgment of the United States Tax Court disallowing dependency exemptions for four family members. We affirm.
BACKGROUND
The basic facts in this case are undisputed. The Dumdeangs filed a joint federal income tax return for the year 1979, claiming dependency exemptions for four family members who resided in Thailand and were not United States citizens. The Internal Revenue Service disallowed the exemptions because 26 U.S.C: § 152(b)(3) (1976) requires that a dependent must be a United States citizen or a resident…
2Cases cited13 opinions
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Hampton v. Mow Sun WongSupreme Court of the United States · 1976
- White v. United StatesSupreme Court of the United States · 1938
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Thomas v. Orvis and Bobye G. Orvis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- United States v. John A. WalczakCourt of Appeals for the Ninth Circuit · 1986
- Vukasovich, Inc. v. Commissioner of Internal Revenue, Vukasovich, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1986
- United States v. Barry Noel HorowitzCourt of Appeals for the Ninth Circuit · 1985
- The People of the State of California Ex Rel. John Van De Kamp, Attorney General of the State of California v. The Tahoe Regional Planning Agency, a Separate Legal Entity Created by Bi-State Compact, League to Save Lake Tahoe, a Non-Profit California Corporation v. The Tahoe Regional Planning Agency, a Separate Legal Entity, and Does 1-100Court of Appeals for the Ninth Circuit · 1985
16 more not listed; retrieve them via the Exa API.