Legal Opinion
Fong v. Commissioner
United States Tax Court
Decided April 22, 1991No. Docket Nos. 26387-87, 36595-87UnpublishedCited by 2 opinions
1Opinion of the Court
JOHNNY Y. FONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fong v. Commissioner
Docket Nos. 26387-87, 36595-87
United States Tax Court
T.C. Memo 1991-180; 1991 Tax Ct. Memo LEXIS 200; 61 T.C.M. (CCH) 2450; T.C.M. (RIA) 91180;
April 22, 1991, Filed
Decision will be entered under Rule 155.
James I. Shepard (on brief only), for the petitioner.
Steven A. Wilson, for the respondent.
KORNER, Judge.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows:
Docket
1Additions to Tax, Section
No.
Year
Deficiency
26653(…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Neely v. CommissionerUnited States Tax Court · 1985
27 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- William S. Hagaman, Bonnie C. Hagaman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992