Legal Opinion
Barr v. Commissioner
United States Tax Court
Decided February 8, 1999No. 17491-97UnpublishedCited by 1 opinion
1Opinion of the Court
MYER B. BARR AND ESTATE OF DIANA L. BARR, DECEASED, WILLIAM M. MARCUS, RONNIE S. TRAYNOR AND MARIE L. COTTON, PERSONAL REPRESENTATIVES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barr v. Commissioner
No. 17491-97
United States Tax Court
T.C. Memo 1999-40; 1999 Tax Ct. Memo LEXIS 85; 77 T.C.M. (CCH) 1370; T.C.M. (RIA) 99040;
February 8, 1999, Filed
Decision will be entered under Rule 155.
Donald F. Mintmire, for petitioners. 1
Alison W. Lehr, for respondent.
PARR, JUDGE.
PARR
MEMORANDUM OPINION
[1] PARR, JUDGE: Respondent determined a deficiency in petitioners' Federal income tax for the…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Hradesky v. CommissionerUnited States Tax Court · 1975
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018