Johnson v. Commissioner
United States Tax Court
Petitioner, indicted for murder in 1972, made claims on his 1973 Federal income tax return for (1) a casualty loss deduction for wages not received when temporarily dismissed from his job, and (2) a business deduction for legal expenses in defending the criminal proceedings.
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Petitioner, indicted for murder in 1972, made claims on his 1973 Federal income tax return for (1) a casualty loss deduction for wages not received when temporarily dismissed from his job, and (2) a business deduction for legal expenses in defending the criminal proceedings. Further, petitioner contends that he is eligible for a carryover of a 1972 net operating loss into 1973. Held, (1) no deduction is allowed for wages or salary never received; (2) defending against the murder charges was a personal expense under section 262, I.R.C. 1954; and (3) a net operating loss carryover will not be…
1Opinion of the Court
VERNON L. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Johnson v. Commissioner
Docket No. 4278-77
United States Tax Court
T.C. Memo 1978-395; 1978 Tax Ct. Memo LEXIS 120; 37 T.C.M. (CCH) 1645; T.C.M. (RIA) 78395;
October 2, 1978, Filed
Petitioner, indicted for murder in 1972, made claims on his 1973 Federal income tax return for (1) a casualty loss deduction for wages not received when temporarily dismissed from his job, and (2) a business deduction for legal expenses in defending the criminal proceedings. Further, petitioner contends that he is eligible for a carryover of a…
2Cases cited9 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Hort v. CommissionerSupreme Court of the United States · 1941
- United States v. Olympic Radio & Television, Inc.Supreme Court of the United States · 1955
- Hutcheson v. CommissionerUnited States Tax Court · 1951
- H. G. And Frances Kellam Hendricks v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1969
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