Legal Opinion
BARNARD v. COMMISSIONER
United States Tax Court
Decided September 17, 2001No. 11118-99Unpublished
1Opinion of the Court
MICHAEL L. AND SUSAN BARNARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BARNARD v. COMMISSIONER
No. 11118-99
United States Tax Court
T.C. Memo 2001-242; 2001 Tax Ct. Memo LEXIS 277; 82 T.C.M. (CCH) 571;
September 17, 2001, Filed
Decision will be entered under Rule 155.
Carolyn J. Jackson and Richard Craig Krause, for petitioners.
Alexandra E. Nicholaides and Timothy S. Murphy, for respondent.
Laro, David
LARO
MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, JUDGE: Petitioners petitioned the Court to redetermine respondent's determination of deficiencies in their 1987, 1988, and 1989…
2Cases cited26 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Rowlee v. CommissionerUnited States Tax Court · 1983
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