Johnson v. Commissioner

USCA1 Opinion

March 30, 1993

[NOT FOR PUBLICATION]

UNITED STATES COURT OF APPEALS

FOR THE FIRST CIRCUIT

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No. 92-1938

PETER A. JOHNSON AND CLAIRE P. LYON,

Petitioners, Appellants,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent, Appellee.

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APPEAL FROM THE UNITED STATES TAX COURT

[Hon. Theodore Tannenwald, U.S. Tax Court Judge]

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Before

Selya, Cyr and Boudin,

Circuit Judges.

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Peter A. Johnson and Claire P. Lyon on brief pro se.

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James A. Bruton, Acting Assistant Attorney General,…