Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided September 13, 1982No. Docket Nos. 4138-79, 4172-79UnpublishedCited by 3 opinions
1Opinion of the Court
ROBERT E. JOHNSON and REGINA JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; OCEAN ASPHALT CO., INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket Nos. 4138-79, 4172-79.
United States Tax Court
T.C. Memo 1982-517; 1982 Tax Ct. Memo LEXIS 227; 44 T.C.M. (CCH) 1076; T.C.M. (RIA) 82517;
September 13, 1982.
Robert E. Johnson, pro se for the petitioners in Docket No. 4138-79.
James E. Johnson, an officer, for petitioner in Docket No. 4172-79.
Robert B. Marino, for the respondent.
NIMS
MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge:…
2Cases cited10 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Palmer v. BenderSupreme Court of the United States · 1932
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. Consolidated Edison Co. of NYSupreme Court of the United States · 1961
- Magnon v. CommissionerUnited States Tax Court · 1980
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Procacci v. Comm'rUnited States Tax Court · 1990
- Malik H. Franklin v. CommissionerUnited States Tax Court · 2020
- Procacci v. Comm'rUnited States Tax Court · 1990