1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 50 T.C.M.
  5. 50 T.C.M. 653 (1985)
 

BARNES v. COMMISSIONER

Docket Nos. 4647-82, 10323-82.

50 T.C.M. 653 (1985)

T.C. Memo. 1985-397

Jonathan Richard Barnes v. Commissioner. Gloria C. Barnes v. Commissioner.

United States Tax Court.

Filed August 7, 1985.

Attorney(s) appearing for the Case

Jonathan Richard Barnes, pro se, Santa Clara, Calif., in Docket No. 4647-82. Gloria C. Barnes, pro se, Fremont, Calif., in Docket No. 10323-82. Robert J. Foley, for the respondent.

Memorandum Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income taxes against petitioners for 1977 in the amounts of $939 (Jonathan Richard Barnes, Docket No. 4647-82) and $448 (Gloria C. Barnes, Docket. No. 10323-82). These cases have been consolidated for trial, briefs, and opinion.

After concessions, the issue for decision is whether, for dependency deduction purposes under section 152,1

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases