Legal Opinion
Barrett v. Commissioner
United States Tax Court
Decided April 24, 1996No. Docket No. 12895-93UnpublishedCited by 1 opinion
1Opinion of the Court
JOHN T. BARRETT, JR. AND JANE W. A. BARRETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrett v. Commissioner
Docket No. 12895-93.
United States Tax Court
T.C. Memo 1996-199; 1996 Tax Ct. Memo LEXIS 214; 71 T.C.M. (CCH) 2863;
April 24, 1996, Filed
Decision will be entered for respondent.
William S. Barrett, for petitioners.
Carmino J. Santaniello, Jr., for respondent.
WELLS, Judge
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge: Respondent determined deficiencies and penalties in petitioners' Federal income taxes as follows:
Year
Deficiency
Penalty Pursuant to Section 6662(a)
198…
2Cases cited29 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Dustin v. CommissionerUnited States Tax Court · 1969
- Riss v. CommissionerUnited States Tax Court · 1971
- Dallmeyer v. CommissionerUnited States Tax Court · 1950
24 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Rendall v. CommissionerCourt of Appeals for the Tenth Circuit · 2008