Legal Opinion
Barbour v. Commissioner
United States Tax Court
Decided March 18, 1976No. Docket No. 5204-73Unpublished
1Opinion of the Court
THOMAS E. BARBOUR and CORA B. BARBOUR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barbour v. Commissioner
Docket No. 5204-73.
United States Tax Court
T.C. Memo 1976-85; 1976 Tax Ct. Memo LEXIS 318; 35 T.C.M. (CCH) 360; T.C.M. (RIA) 760085;
March 18, 1976, Filed
John R. McInnis and Sherman V. Lohn, for the petitioners.
C. Garold Sims, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined deficiencies in petitioners' income taxes of $21,130.60 for 1967, $16,895.09 for 1968, $8,767.56 for 1969, and $3,710.57 for 1970. Respondent has conceded…
2Cases cited8 opinions
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Henry P. White and Estate of Nancy A. White, Deceased, T. Leo Sullivan, Administrator, C.T.A. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Loy D. Mercer v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1967
- Kenneth B. Schley, Jr., and Frederick J. Hart, Executors of the Estate of Ellen R. Schley, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1967
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