Legal Opinion
Robert E. Holmes and Carolyn S. Holmes v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided July 1, 1999No. 98-1286, 98-1295PublishedCited by 17 opinions
1Opinion of the Court
OPINION
KRUPANSKY, Circuit Judge.
The petitioners-appellants, Carolyn S. Holmes (“Carolyn”) and Robert E. Holmes (“Robert”), a married couple (collectively referred to as “the petitioners” or “the taxpayers”), have challenged the United States Tax Court’s assessment of income tax deficiencies against them for each tax year 1987 through 1991 in the aggregate principal sum of $60,041.51, plus interest, as well as negligence penalties of $528.55 for 1987 and $763.53 for 1988, related to their claimed farming loss deductions. The petitioners, upon their Form 1040 joint personal income tax returns…
2Cases cited12 opinions
- Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
- Concrete Pipe & Products of Cal., Inc. v. Construction Laborers Pension Trust for Southern Cal.Supreme Court of the United States · 1993
- Darrell D. Thurman v. Yellow Freight Systems, Inc., Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1996
- Hunter Faulconer, Sr. And Mary T. Faulconer v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1984
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
7 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Michael Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2000
- Indmar Products Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 2006
- EMW Women's Surgical Center v. Eric FriedlanderCourt of Appeals for the Sixth Circuit · 2020
- Kurzet v. CommissionerCourt of Appeals for the Tenth Circuit · 2000
- Allison v. United StatesUnited States Court of Federal Claims · 2008
12 more not listed; retrieve them via the Exa API.