TATEL, Circuit Judge:
This case concerns Marc and Anne Barnes's joint income-tax return for fiscal year 2003. That year was a busy one for the Barneses, who at the time owned or were involved with several different restaurant, nightclub, and event-promotion businesses. Relevant here, they held a partial ownership stake in an S corporation called "Whitney Restaurants," and they also ran an unincorporated event-promotion sole proprietorship.
The Barneses' 2003...
Let's get started
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.
