LUM v. COMMISSIONER

Docket No. 5081-78.

41 T.C.M. 980 (1981)

T.C. Memo. 1981-89

Chew Hing Lum v. Commissioner.

United States Tax Court.

Filed February 25, 1981.


Attorney(s) appearing for the Case

Chew Hing Lum, pro se. J.L. Millward, for the respondent.


Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioner for 1974 and 1975 in the amounts of $3,359.32 and $4,004.76, respectively, and additions to tax under section 6653(a)1 (negligence) for 1974 and 1975 in the amounts of $167.97 and $200.24, respectively. After concessions by the parties,...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases