Legal Opinion
Barr v. Commissioner
United States Tax Court
Decided August 14, 1989No. Docket No. 37681-86UnpublishedCited by 7 opinions
1Opinion of the Court
LORI BARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barr v. Commissioner
Docket No. 37681-86
United States Tax Court
T.C. Memo 1989-420; 1989 Tax Ct. Memo LEXIS 418; 57 T.C.M. (CCH) 1261; T.C.M. (RIA) 89420;
August 14, 1989
David A. Shapiro, for the petitioner.
Diane L. Berkowitz, for the respondent.
GERBER
MEMORANDUM FINDINGS OF FACT AND OPINION
GERBER, Judge: Respondent determined a $ 3,587 deficiency in petitioner's 1982 income tax. The deficiency resulted from the disallowance of expense deductions related to litigation instituted by petitioner as a trust beneficiary. The issue…
2Cases cited22 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. GilmoreSupreme Court of the United States · 1963
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Boagni v. CommissionerUnited States Tax Court · 1973
17 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wellpoint, Inc. v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Colvin v. Comm'rUnited States Tax Court · 2004
- Looby v. CommissionerUnited States Tax Court · 1996
- Mires v. United StatesDistrict Court, W.D. Oklahoma · 2005
- ROSS v. COMMISSIONERUnited States Tax Court · 2001
2 more not listed; retrieve them via the Exa API.