Legal Opinion

Barnette v. Commissioner

United States Tax Court

Decided June 29, 1992No. Docket Nos. 16906-82, 22809-82, 535-85, 620-85, 29224-85, 355-88, 3282-88, 3283-88, 3285-88, 11681-88, 11682-88, 17821-88Unpublished

1Opinion of the Court

LARRY D. BARNETTE AND KATHLEEN C. BARNETTE, ET AL., 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Barnette v. Commissioner

Docket Nos. 16906-82, 22809-82, 535-85, 620-85, 29224-85, 355-88, 3282-88, 3283-88, 3285-88, 11681-88, 11682-88, 17821-88

United States Tax Court

T.C. Memo 1992-371; 1992 Tax Ct. Memo LEXIS 389; 63 T.C.M. (CCH) 3201;

June 29, 1992, Filed

Decision will be entered under Rule 155.

John Harllee, Jr., for petitioners Larry D. Barnette, Allied Management Corp., Janet L. Barnette, and Leo David Barnette.

Trevor W. Swett III, Richard E. Timbie, and Jill R. Shellow, for…

2Cases cited68 opinions

  1. Gregory v. HelveringSupreme Court of the United States · 1935
  2. United States v. HalperSupreme Court of the United States · 1989
  3. Lucas v. EarlSupreme Court of the United States · 1930
  4. Higgins v. SmithSupreme Court of the United States · 1940
  5. Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943

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