Johnson v. Commissioner

ARTHUR J. JOHNSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Johnson v. Commissioner

Docket No. 273-78.

United States Tax Court

T.C. Memo 1980-9; 1980 Tax Ct. Memo LEXIS 576; 39 T.C.M. (CCH) 868; T.C.M. (RIA) 80009;

January 15, 1980, Filed

Arthur J. Johnson, pro se.

William F. Halley, for the respondent.

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Francis J. Cantrel pursuant to section 7456(c) of the Internal Revenue Code1 and General Order No. 6 of this Court, 69 T.C. XV. 2 The Court agrees with and adopts…