Legal Opinion
Barry v. Commissioner
United States Tax Court
Decided August 12, 1991No. Docket No. 14053-89Unpublished
1Opinion of the Court
MITCHELL BARRY AND BETTY LOU BARRY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barry v. Commissioner
Docket No. 14053-89
United States Tax Court
T.C. Memo 1991-382; 1991 Tax Ct. Memo LEXIS 447; 62 T.C.M. (CCH) 427; T.C.M. (RIA) 91382;
August 12, 1991, Filed
Decision will be entered for the respondent.
John N. Moore, for the petitioners.
Carol A. Szczepanik, for the respondent.
BUCKLEY, Special Trial Judge.
BUCKLEY
MEMORANDUM FINDINGS OF FACT AND OPINION
This case was assigned pursuant to the provisions of section 7443A(b)(3). 1
By notice dated December 31, 1984, respondent determined a…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Edwards v. BrombergCourt of Appeals for the Fifth Circuit · 1956
- People v. FujitaCalifornia Court of Appeal · 1974
- Paine v. CommissionerUnited States Tax Court · 1975
- Vietzke v. CommissionerUnited States Tax Court · 1961
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