Legal Opinion
Jack J. And Esther L. Barton v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 24, 1970No. 17782_1PublishedCited by 20 opinions
1Per curiam
This case was decided in the Tax Court on stipulated facts and is presented here on briefs without oral argument. It involves the validity of a deficiency assessment of $1,266.88 and a five per cent negligence addition thereto (involving no intent to defraud), under 26 U. S.C. § 6653(a), imposed by respondent against petitioners for calendar 1965. The agreed facts are fully stated in the Memorandum Opinion of the Tax Court, designated T.C.Memo 1969-46 and pup-lished at 28 T.C.M. 261.
The deficiency arose from disallowance as a business expense deduction of petitioner Jack Barton’s claimed…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- United States v. CorrellSupreme Court of the United States · 1967
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Carragan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Boynton v. PedrickCourt of Appeals for the Second Circuit · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Marcella C. Salapatas v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1971
- Bane v. CommissionerUnited States Tax Court · 1971
- Six v. United StatesDistrict Court, S.D. New York · 1971
- Ferrell v. CommissionerUnited States Tax Court · 1987
- Chilingirian v. CommissionerUnited States Tax Court · 1986
15 more not listed; retrieve them via the Exa API.