Legal Opinion
Barnes v. Commissioner of Internal Revenue Service
Court of Appeals for the D.C. Circuit
Decided April 5, 2013No. 12-1284PublishedCited by 12 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge TATEL.
TATEL, Circuit Judge:
This case concerns Marc and Anne Barnes’s joint income-tax return for fiscal year 2003. That year was a busy one for the Barneses, who at the time owned or were involved with several different restaurant, nightclub, and event-promotion businesses. Relevant here, they held a partial ownership stake in an S corporation called “Whitney Restaurants,” and they also ran an unincorporated event-promotion sole proprietorship.
The Barneses’ 2003 tax return reported the income and withholdings for each of these businesses. The…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Russello v. United StatesSupreme Court of the United States · 1983
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Mellow Partners, A Partnership v. Cmsnr. IRSCourt of Appeals for the D.C. Circuit · 2018
- Good Fortune Shipping SA v. Comm'r of Internal RevenueCourt of Appeals for the D.C. Circuit · 2018
- Jeff Blau, Tax Matters Partner of RERI Holdings I, LLC v. Commissioner of IRSCourt of Appeals for the D.C. Circuit · 2019
- Green Gas Del. Statutory Trust v. Comm'r of Internal Revenue Serv.Court of Appeals for the D.C. Circuit · 2018
- Gaughf Properties, L.P. v. Commissioner of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2013
7 more not listed; retrieve them via the Exa API.