Legal Opinion
Barker v. Commissioner
United States Tax Court
Decided June 28, 1993No. Docket No. 17848-92Unpublished
1Opinion of the Court
SCOTT C. BARKER AND LEZLIE M. BARKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barker v. Commissioner
Docket No. 17848-92
United States Tax Court
T.C. Memo 1993-280; 1993 Tax Ct. Memo LEXIS 283; 65 T.C.M. (CCH) 3021;
June 28, 1993, Filed
Decision will be entered for petitioners.
For petitioners: Daniel A. Collins and Allan Hill (specially recognized).
For respondent: Carolyn Lee Harber.
GOLDBERG
GOLDBERG
MEMORANDUM OPINION
GOLDBERG, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) and Rules 180, 181, and 182. All section references are to the Internal Revenue…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Strong v. CommissionerUnited States Tax Court · 1976
- Langdon L. Skarda, Carolyn A. Skarda, Lynell G. Skarda, Kathryn B. Skarda, Cash T. Skarda and Annabel S. Skarda v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1957
- Commissioner v. BollingerSupreme Court of the United States · 1988
- Skarda v. CommissionerUnited States Tax Court · 1956
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