Legal Opinion
Barney v. Commissioner
United States Tax Court
Decided January 31, 1967No. Docket No. 711-66UnpublishedCited by 1 opinion
1Opinion of the Court
L. P. Barney and Dora Barney v. Commissioner.
Barney v. Commissioner
Docket No. 711-66.
United States Tax Court
T.C. Memo 1967-17; 1967 Tax Ct. Memo LEXIS 242; 26 T.C.M. (CCH) 109; T.C.M. (RIA) 67017;
January 31, 1967
Michael J. Hughes, 11 Edwards St., Helena, Mont., and George T. Bennett, for the petitioners. Walter John Howard, Jr., for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined the following income tax deficiencies against the petitioners:
Year
Deficiency
1961
$1,607.93
1962
1,202.64
1963
1,514.43
The two issues for decision are: (1) Whether gains…
2Cases cited13 opinions
- Malat v. RiddellSupreme Court of the United States · 1966
- Thrift v. CommissionerUnited States Tax Court · 1950
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Hoover v. CommissionerUnited States Tax Court · 1959
- Friend v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sapphire Lands, Inc. v. CommissionerUnited States Tax Court · 1973