Legal Opinion
Denison v. Barlow
District Court, E.D. Arkansas
Decided May 13, 1983No. J-C-83-68PublishedCited by 4 opinions
1Opinion of the Court
ORDER
WOODS, District Judge.
Plaintiff, a resident of Lynn, Arkansas, was engaged in his own masonry business during 1975, 1976 and 1977. For the years 1975 and 1976 the plaintiff and his wife filed joint federal income tax returns, but for the year 1977 the plaintiff filed no return. The Commissioner of Internal Revenue determined a deficiency in the plaintiff’s tax liability for 1977 in the amount of $1,108.90 plus penalties in the amount of $332.68. Upon receiving notification of the deficiency, the plaintiff filed a petition with the Tax Court to contest the Commissioner’s determination.…
2Cases cited5 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Akers v. United StatesDistrict Court, D. Connecticut · 1982
- Cleo Stephens Denison v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Gunn v. MathisDistrict Court, W.D. Arkansas · 1958
- Denison v. CommissionerUnited States Tax Court · 1981
3Cited by4 opinions
- Estate of Smith v. CommissionerUnited States Tax Court · 2000
- Estate of Algerine Allen Smith v. CommissionerUnited States Tax Court · 2000
- Estate of Smith v. CommissionerUnited States Tax Court · 2000
- James Charles Bacik v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986