Legal Opinion
Barrett v. Commissioner
United States Tax Court
Decided May 16, 1989No. Docket Nos. 11083-82; 11543-82Unpublished
1Opinion of the Court
TIMOTHY BARRETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; SUSAN GIBB, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barrett v. Commissioner
Docket Nos. 11083-82; 11543-82
United States Tax Court
T.C. Memo 1989-243; 1989 Tax Ct. Memo LEXIS 243; 57 T.C.M. (CCH) 458; T.C.M. (RIA) 89243;
May 16, 1989.
Robert J. Alter and Richard J. Sapinksi, for petitioner Timothy Barrett.
Andrew P. Fradkin, Bruce Goldman, and G. Michael Saran for petitioner Susan Gibb.
James E. Hardaker and Richard F. Flaherty, for the respondent.
WELLS
MEMORANDUM FINDINGS OF FACT AND OPINION
WELLS, Judge:…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- James v. United StatesSupreme Court of the United States · 1961
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
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