John W. Barnard & June W. Barnard, Earl D. Kay, Jr. & Nancy O. Kay, Joseph J. Allen & Jennene S. Allen v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fourth Circuit · Decided 1984-04-05

Cited by 172 later decision(s) in our corpus · see the citation network in Lexace

Open in Lexace · Ask the AI about this case

From the opinion

MURNAGHAN, Circuit Judge: Sixteen taxpayers (individuals or husband and wife) 1 involved in the same transactions designed to provide them with income “tax shelters” found their cases consolidated before the United States Tax Court. In a comprehensive opinion filed May 18,…

Read the full opinion (source) ↗


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Citation figures are counts of later citing opinions in our corpus and may be incomplete; always read and Shepardize the full opinion before relying on it.