Legal Opinion
Barrett v. Comm'r
United States Tax Court
Decided October 2, 2017No. Docket Nos. 11307-16, 11322-16UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN S. BARRETT AND MARIA T. BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent;
JOHN S. BARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrett v. Comm'r
Docket Nos. 11307-16, 11322-16
United States Tax Court
T.C. Memo 2017-195; 2017 Tax Ct. Memo LEXIS 195;
October 2, 2017, Filed
Decisions will be entered under Rule 155 in docket No. 11322-16 and for respondent in docket No. 11307-16.
Thomas Edmund Crowe, for petitioners.
Michael W. Lloyd, for respondent.
COHEN, Judge.
COHEN
MEMORANDUM FINDINGS OF FACT AND OPINION
COHEN, Judge: Respondent determined deficiencies,…
2Cases cited23 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Vanicek v. CommissionerUnited States Tax Court · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
18 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Hamid Jahangirian & Shohreh Chalshtari v. CommissionerUnited States Tax Court · 2018