Legal Opinion
Barnes v. Comm'r
United States Tax Court
Decided November 22, 2016No. Docket No. 28925-11UnpublishedCited by 2 opinions
1Opinion of the Court
CARI BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Comm'r
Docket No. 28925-11
United States Tax Court
T.C. Memo 2016-212; 2016 Tax Ct. Memo LEXIS 211; 112 T.C.M. (CCH) 541;
November 22, 2016, Filed
Decision will be entered under Rule 155.
Cari Barnes, for herself.
Lewis A. Booth II and Paul C. Feinberg, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM FINDINGS OF FACT AND OPINION
MORRISON, Judge: The respondent (referred to here as the "IRS") issued a notice of deficiency to the petitioner, Cari V. Barnes, for the 2008 and 2009 tax years. In this notice, the IRS…
2Cases cited27 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Sanford v. CommissionerUnited States Tax Court · 1968
22 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Anna M. Armstrong v. CommissionerUnited States Tax Court · 2020
- Sunderam Krishnan v. CommissionerUnited States Tax Court · 2019