Legal Opinion
Barnes v. Commissioner
United States Tax Court
Decided August 2, 1982No. Docket No. 21645-80Unpublished
1Opinion of the Court
NICKOLAS L. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Commissioner
Docket No. 21645-80.
United States Tax Court
T.C. Memo 1982-439; 1982 Tax Ct. Memo LEXIS 307; 44 T.C.M. (CCH) 656; T.C.M. (RIA) 82439;
August 2, 1982.
Nickolas L. Barnes, pro se.
Edith Siler, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
KORNER, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1977 in the amount of $1,987.00. The issues presented here for our determination are: (1) the amount of deduction allowable to petitioner on…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. CorrellSupreme Court of the United States · 1967
- Michaels v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.