Nona R. Johnson v. United States

Ray C. Johnson and Nona R. Johnson, husband and wife, sued for refund of the income taxes paid by them on their joint return for the year 1951, in the sum of $989.74. The jury returned a verdict for the Government, and the court entered judgment thereon. The wife, Nona R. Johnson, engaging in self-representation, has taken this appeal.

The suit was predicated on contentions that business losses were sustained by the husband during the year 1952, which were entitled to be used as a carry-back in deduction for the year 1951; that these losses exceeded the amount of the Johnsons’ net income for…