Legal Opinion
Barnes v. Comm'r
United States Tax Court
Decided November 22, 2004No. 6182-96UnpublishedCited by 1 opinion
1Opinion of the Court
DONALD J. BARNES AND BEVERLY A. EDWARDS, F.K.A. BEVERLY A. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Comm'r
No. 6182-96
United States Tax Court
T.C. Memo 2004-266; 2004 Tax Ct. Memo LEXIS 281; 88 T.C.M. (CCH) 479;
November 22, 2004, Filed
River City Ranches #1, Ltd. v. Comm'r, T.C. Memo 2003-150, 2003 Tax Ct. Memo LEXIS 147 (T.C., 2003)
Petitioner was negligent with respect to entire amount of deficiency in each year in issue. Respondent's determinations that deficiencies were attributable to valuation overstatements and that section 6621(c) increased rate of…
2Cases cited34 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Tokarski v. CommissionerUnited States Tax Court · 1986
29 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Mitchell v. Comm'rUnited States Tax Court · 2004