BARRY v. COMMISSIONER

Docket No. 14053-89.

62 T.C.M. 427 (1991)

T.C. Memo. 1991-382

Mitchell Barry and Betty Lou Barry v. Commissioner.

United States Tax Court.

Filed August 12, 1991.


Attorney(s) appearing for the Case

John N. Moore, 33140 Aurora Rd., Solon, Ohio, for the petitioners. Carol A. Szczepanik, for the respondent.


Memorandum Findings of Fact and Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7443A(b)(3).1

By notice dated December 31, 1984, respondent determined a deficiency in petitioners' 1984 Federal income tax in the amount of $5,754. After a concession by petitioners,2 the sole issue to be decided is whether petitioners are entitled to a theft...

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