Legal Opinion
Barnes v. Comm'r
United States Tax Court
Decided March 21, 2012No. Docket No. 20413-08UnpublishedCited by 5 opinions
1Opinion of the Court
MARC S. BARNES AND ANNE M. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Comm'r
Docket No. 20413-08
United States Tax Court
T.C. Memo 2012-80; 2012 Tax Ct. Memo LEXIS 80; 103 T.C.M. (CCH) 1424;
March 21, 2012, Filed
Decision will be entered for respondent.
Gerald W. Kelly, Jr., and Matthew F. Penater, for petitioners.
Erin R. Hines, for respondent.
MORRISON, Judge.
MORRISON
MEMORANDUM OPINION
MORRISON, Judge: Marc S. Barnes and Anne M. Barnes filed a joint income-tax return for tax year 2003. At all relevant times, the Barneses were husband and wife.
On June 3, 2008,…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Estate of Gilford v. CommissionerUnited States Tax Court · 1987
11 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jasperson v. Comm'rUnited States Tax Court · 2015
- Goldsmith v. Comm'rUnited States Tax Court · 2017
- Janet Mioko Stovall & David Dunson v. CommissionerUnited States Tax Court · 2020
- Jennifer Esteen v. CommissionerUnited States Tax Court · 2019
- Jennifer Esteen v. CommissionerUnited States Tax Court · 2019