Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided August 27, 1990No. Docket No. 12402-89UnpublishedCited by 1 opinion
1Opinion of the Court
ESTELLA G. JOHNSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 12402-89
United States Tax Court
T.C. Memo 1990-461; 1990 Tax Ct. Memo LEXIS 506; 60 T.C.M. (CCH) 603; T.C.M. (RIA) 90461; 110 Oil & Gas Rep. 609;
August 27, 1990, Filed
Decision will be entered for the respondent.
Joel T. Sawyer, for the petitioner.
Kenneth L. Bressler, for the respondent.
DAWSON, Judge.
DAWSON
MEMORANDUM OPINION
Respondent determined a deficiency of $ 2,015.72 in petitioner's Federal income tax for 1987. At issue is whether petitioner's net income from oil and gas working…
2Cases cited6 opinions
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Olin Bryant and Vanell Bryant v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Bryant v. CommissionerUnited States Tax Court · 1966
- Bentex Oil Corp. v. CommissionerUnited States Tax Court · 1953
- Cokes v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Unocal Pipeline Co. v. KennedyLouisiana Court of Appeal · 2004