Legal Opinion
Barefield v. Comm'r
United States Tax Court
Decided September 27, 2011No. Docket No. 5525-11Unpublished
1Opinion of the Court
JOHN TED BAREFIELD, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Barefield v. Comm'r
Docket No. 5525-11
United States Tax Court
2011 U.S. Tax Ct. LEXIS 61; 2013-1 U.S. Tax Cas. (CCH) P50,105;
September 27, 2011, Decided
Lewis R. Carluzzo, Special Trial Judge.
Lewis R. Carluzzo
ORDER
This case for the redetermination of a deficiency is before the Court on Respondent's Motion for Summary Judgment, filed July 22, 2011. Petitioner's objection to respondent's motion was filed August 25, 2011.
The facts relied upon by respondent in support of his motion are not in dispute and easily…
2Cases cited9 opinions
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Jacklin v. CommissionerUnited States Tax Court · 1982
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