Legal Opinion
Barnes v. Commissioner
United States Tax Court
Decided September 24, 1981No. Docket No. 8144-80Unpublished
1Opinion of the Court
NICKOLAS L. BARNES and ROSALIE BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Commissioner
Docket No. 8144-80
United States Tax Court
T.C. Memo 1981-539; 1981 Tax Ct. Memo LEXIS 200; 42 T.C.M. (CCH) 1175; T.C.M. (RIA) 81539;
September 24, 1981.
Nickolas L. Barnes, pro se.
Edith Siler, for the respondent.
WILBUR
MEMORANDUM FINDINGS OF FACT AND OPINION
WILBUR, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1976 in the amount of $ 886.41. The sole issue presented here for our decision is the correct amount of automobile…
2Cases cited4 opinions
- 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
- Michaels v. CommissionerUnited States Tax Court · 1969
- Floyd H. Anderson and Pauline Anderson v. United StatesCourt of Appeals for the Fifth Circuit · 1966