Legal Opinion
Johnson v. United States
District Court, D. Maryland
Decided January 15, 2002No. S-98-3050PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION
SMALKIN, Chief Judge.
This case arises out of a tax dispute between the Internal Revenue Service and the plaintiff, Ford T. Johnson, who was, at all relevant times, the president, chairman of the board, and majority shareholder of Koba Associates, Inc. (Koba). Koba was a small company engaged in, among other things, community planning and economic development in the District of Columbia. In 1997, the IRS withheld $15,435.50 from Johnson’s 1995 personal tax return, and Johnson brought this action to recover that amount. The IRS counterclaims that the plaintiff is liable for…
2Cases cited17 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- United States v. SoteloSupreme Court of the United States · 1978
- J. A. Newsome, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
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3Cited by10 opinions
- Dixon v. CommissionerUnited States Tax Court · 2013
- Mary Johnson v. United StatesCourt of Appeals for the Fourth Circuit · 2013
- Cheatle v. United StatesDistrict Court, W.D. Virginia · 2008
- Johnson v. United StatesDistrict Court, D. Maryland · 2010
- Lyon v. United StatesCourt of Appeals for the Fourth Circuit · 2003
5 more not listed; retrieve them via the Exa API.