Legal Opinion
Barnes v. Commissioner
United States Tax Court
Decided December 16, 1986No. Docket No. 16389-81Unpublished
1Opinion of the Court
RUDOLPH J. BARNES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Barnes v. Commissioner
Docket No. 16389-81.
United States Tax Court
T.C. Memo 1986-585; 1986 Tax Ct. Memo LEXIS 22; 52 T.C.M. (CCH) 1170; T.C.M. (RIA) 86585;
December 16, 1986.
Donell H. Edgerton, for the petitioner. 1
Robert Schneps, for the respondent.
WRIGHT
MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: Respondent determined deficiencies and an addition to tax in petitioner's Federal income tax as follows:
Addition to Tax
Year
Deficiency
Sec. 6651(a)(1) 2
1977
$1,728.45
1978
6,304.00
272.90
The first trial in this case was…
2Cases cited27 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
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Bixby v. CommissionerUnited States Tax Court · 1972
- United States v. CorrellSupreme Court of the United States · 1967
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