Legal Opinion

Don Johnson Motors, Inc. v. United States

District Court, S.D. Texas

Decided December 21, 2007No. Civil Action B-06-047PublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

ANDREW S. HANEN, District Judge. I. Background

1. Don Johnson Motors, Inc. (“Plaintiff”) is a car dealership operating in the Brownsville, Texas area. (Testimony of Don Johnson, Sr. (“Johnson”), Day l). 1 The corporation formed in 1974. (Id.)

2. Plaintiff added Jeep vehicles to its dealership, which resulted in an increase in sales volume and required Plaintiff to hire more employees. (Johnson, Day 1).

3. Sometime prior to 1999, because of the increase in employees, the Internal Revenue Service required Plaintiff to begin filing its taxes by Electronic Funds Transfer…

2Cases cited18 opinions

  1. Goza v. CommissionerUnited States Tax Court · 2000
  2. Sego v. CommissionerUnited States Tax Court · 2000
  3. Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
  4. Charlotte's Office Boutique, Inc. v. Comm'rUnited States Tax Court · 2003
  5. David P. Venen v. United StatesCourt of Appeals for the Third Circuit · 1994

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3Cited by1 opinion

  1. Langston v. Internal Revenue Serv. (In re Langston)United States Bankruptcy Court, E.D. California · 2019

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