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DUMDEANG v. C.I.R.

No. 83-7744.

739 F.2d 452 (1984)

Sompong and Patricia K. DUMDEANG, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Ninth Circuit.

Decided August 2, 1984.

Attorney(s) appearing for the Case

Donald D. Nash, Purcella, Nash & Hoarfrost, Portland, Or., for petitioners.

Raymond Hepper, Dept. of Justice, Washington, D.C., for respondent.

Before KILKENNY, SNEED and NORRIS, Circuit Judges.

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...

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