H.W. Tseng v. Commissioner Internal Revenue Service

79 F.3d 1154 77 A.F.T.R.2d 96 -1347, 96-1 USTC P 50,199 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. H.W. TSENG, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 94-70468. United States Court of Appeals, Ninth Circuit. Submitted March 5, 1996. * Decided March 13, 1996. Before: BROWNING, WALLACE, and FARRIS, Circuit Judges. 1 MEMORANDUM ** 2 H.W. Tseng appeals the Tax Court's decision upholding the Commissioner of Internal Revenue's determination of income tax deficiencies. We affirm. I. 3 Section 152(b)(3) of the Internal Revenue Code prohibits Tseng from claiming dependency exemptions for his nephew and mother, both of whom were citizens and residents of China. Tseng challenges section 152(b)(3) on equal protection grounds. 4 We rejected an identical challenge in Dumdeang v. Commissioner, 739 F.2d 452, 454 (9th Cir.1984). Other circuits have done the same. See Habeeb v. Commissioner, 559 F.2d 435, 437-38 (5th Cir.1977); Wexler v.…