1. Home
  2. Browse Decisions
  3. T.C.
  4. 99 T.C.
  5. 99 T.C. 273 (1992)
 

YING v. COMMISSIONER

Docket No. 38092-87.

99 T.C. 273 (1992)

EDWARD YING AND FELILU YING, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 31, 1992.

Attorney(s) appearing for the Case

Jared J. Scharf, for petitioner Felilu Ying.

Morton A. Smith and Vincent R. Barrella, for petitioner Edward Ying.

Peter J. Gavagan, for respondent.

OPINION

WHALEN, Judge:

This case is before the Court to decide petitioners' motion for summary judgment and respondent's amended cross-motion for partial summary judgment. The sole issue raised in petitioners' motion is whether the salaries and wages which they received from the United Nations and UNICEF during the years in issue are exempt from Federal income tax under section 893. Unless otherwise stated...

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