Legal Opinion
Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided April 10, 1969No. 16968PublishedCited by 56 opinions
1Opinion of the Court
HASTINGS, Senior Circuit Judge.
The cases of three taxpayers were consolidated for trial in the Tax Court of the United States, Honorable Charles R. Simpson, Judge presiding.
Barnes Theatre Ticket Service, Inc. (Barnes), Docket No. 1210-64.
Albert C. Eckardt and Cassandra Eck-ardt (Eckardts), Docket No. 1211-64.
Florence M. Barnes (Florence), Docket No. 1212-64.
The respondent Commissioner of Internal Revenue had asserted deficiencies against the taxpayers in each of the three cases.
Following a trial, the court found and held:1(1) The issues in Docket No. 1211-64 favorable to the Eckardts, and the…
2Cases cited11 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Grant Foster and Barbara Dunn Foster v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1968
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
6 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Roberts v. CommissionerUnited States Tax Court · 1974
- Jarvis v. CommissionerUnited States Tax Court · 1982
- Jackson v. CommissionerUnited States Tax Court · 1979
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Shea v. CommissionerUnited States Tax Court · 1999
51 more not listed; retrieve them via the Exa API.