Legal Opinion
Barr v. Comm'r
United States Tax Court
Decided November 3, 2009No. 8705-08Unpublished
1Opinion of the Court
HARVEY S. AND WILLYCE BARR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barr v. Comm'r
No. 8705-08
United States Tax Court
T.C. Memo 2009-250; 2009 Tax Ct. Memo LEXIS 253; 98 T.C.M. (CCH) 406;
November 3, 2009, Filed
Harvey S. Barr, for petitioners.
Steven N. Balahtsis, for respondent.
Vasquez, Juan F.
JUAN F. VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined a $ 39,608 deficiency in petitioners' 2005 Federal income tax and a $ 7,922 accuracy-related penalty under section 6662(a). 1 After a concession by petitioners, 2 the issues for decision are: (1)…
2Cases cited18 opinions
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- Swain v. Comm'rUnited States Tax Court · 2002
- Commissioner of Internal Revenue v. Percy W. Phillips and Betty R. Phillips (Husband and Wife)Court of Appeals for the Fourth Circuit · 1960
- Bodine v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1939
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