Legal Opinion
Barmes v. Internal Revenue Service
District Court, S.D. Indiana
Decided March 8, 2000No. TH 97-287-C-T/FPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
TINDER, District Judge.
Who really owns and operates “Barbara’s Gift Shop”? That question is at the heart of this tax dispute, and the matter is now before the court upon cross-motions for summary judgment. The plaintiffs, Marvin Barmes and Barbara Barmes, filed their motion for summary judgment on March 4, 1998. The defendant, the United States of America, filed its motion for summary judgment on October 19,1998.
I. BACKGROUND
The business commonly known as “Barbara’s Gift Shop” began its operations in 1972 in Vincennes, Indiana. Over the years, the business ran a gift shop,…
2Cases cited15 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
- Flora v. United StatesSupreme Court of the United States · 1960
- Heublein, Inc. And Subsidiaries v. United StatesCourt of Appeals for the Second Circuit · 1993
- Frank Buttitta v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1993
10 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Medical Practice Solutions, LLC v. Comm'rUnited States Tax Court · 2010
- In re Cay ClubsNevada Supreme Court · 2014
- In re Cay ClubsNevada Supreme Court · 2014