Legal Opinion
Barrow v. Commissioner
United States Tax Court
Decided March 9, 1983No. Docket No. 29871-81Unpublished
1Opinion of the Court
JOHN GUY BARROW and ALMA MAE BARROW, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrow v. Commissioner
Docket No. 29871-81
United States Tax Court
T.C. Memo 1983-123; 1983 Tax Ct. Memo LEXIS 663; 45 T.C.M. (CCH) 935; T.C.M. (RIA) 83123;
March 9, 1983.
John Guy Barrow, for the petitioners.
Willie Fortenberry, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: This case was called from the calendar at Jacksonville, Florida, on September 20, 1982, for hearing on respondent's motion to dismiss for failure to state a claim upon which relief could be granted filed March 8, 1982. When…
2Cases cited7 opinions
- American National Bank of Austin v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Newlin Machinery Corp. v. CommissionerUnited States Tax Court · 1957
- Tom M. Drew and Justa Drew v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Beebe v. State Ex Rel. Hillsborough CountySupreme Court of Florida · 1933
- King v. CommissionerUnited States Tax Court · 1981
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