Legal Opinion
Barnes v. Commissioner
United States Tax Court
Decided August 29, 1978No. Docket No. 10236-75Unpublished
1Opinion of the Court
RICHARD E. AND SHIRLEY M. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Commissioner
Docket No. 10236-75.
United States Tax Court
T.C. Memo 1978-339; 1978 Tax Ct. Memo LEXIS 174; 37 T.C.M. (CCH) 1408; T.C.M. (RIA) 78339;
August 29, 1978, Filed
James W. Robertson, for the petitioners. Charles W. Kite, for the respondent.
HALL
MEMORANDUM FINDINGS OF FACT AND OPINION
HALL, Judge: Respondent determined a $ 836.65 deficiency in petitioners' income tax for 1972. The issues for decision are:
1. Whether petitioners are entitled to deduct the cost of private school for their…
2Cases cited6 opinions
- Fischer v. CommissionerUnited States Tax Court · 1968
- Hendrick v. CommissionerUnited States Tax Court · 1961
- Lichterman v. CommissionerUnited States Tax Court · 1961
- Grunwald v. CommissionerUnited States Tax Court · 1968
- James R. Martin and Veneda R. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1977
1 more not listed; retrieve them via the Exa API.