1. Home
  2. Browse Decisions
  3. Memo.
  4. T.C. Memo.
  5. T.C. Memo. 2012-80
 

BARNES v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 20413-08.

T.C. Memo. 2012-80

MARC S. BARNES AND ANNE M. BARNES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed March 21, 2012.

Attorney(s) appearing for the Case

Gerald W. Kelly, Jr. , and Matthew F. Penater , for petitioners.

Erin R. Hines , for respondent.

MEMORANDUM OPINION

MORRISON, Judge.

Marc S. Barnes and Anne M. Barnes filed a joint income-tax return for tax year 2003. At all relevant times, the Barneses were husband and wife.

On June 3, 2008, respondent ("the IRS") issued the Barneses a statutory notice of deficiency, determining a deficiency in tax of $54,486, a section 6662(a)1 accuracy-related penalty of $10,897, and a section 6651(a)(1...

NEVER MISS A DECISION. START YOUR SUBSCRIPTION.

Uncompromising quality. Enduring impact.
Your support ensures a bright future for independent legal reporting.

As you are aware we have offered this as a free subscription over the past years and we have now made it a paid service.Look forward to your continued patronage.

GET STARTED
OR

Read it with your Leagle account.
Sign in to continue


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