Legal Opinion
Peter A. Johnson and Claire P. Lyon v. Commissioner of Internal Revenue
Court of Appeals for the First Circuit
Decided March 30, 1993No. 92-1938Unpublished
1Opinion of the Court
989 F.2d 484
NOTICE: First Circuit Local Rule 36.2(b)6 states unpublished opinions may be cited only in related cases.
Peter A. JOHNSON and Claire P. Lyon, Petitioners, Appellants,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent, Appellee.
No. 92-1938.
United States Court of Appeals,
First Circuit.
March 30, 1993
Appeal from the United States Tax Court
Peter A. Johnson and Claire P. Lyon on brief pro se.
James A. Bruton, Acting Assistant Attorney General, Gary R. Allen, Jonathan S. Cohen and Regina S. Moriarty, Attorneys, Tax Division, on brief for appellee.
U.S.T.C.
AFFIRMED.
Before Selya, Cyr and Boudin,…
Also in this document: Per curiam.
2Cases cited25 opinions
- Mailman v. CommissionerUnited States Tax Court · 1988
- David E. Heasley and Kathleen Heasley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
- Hambro Automotive Corp. v. United StatesCourt of Customs and Patent Appeals · 1979
- Mountain Water Co. v. CommissionerUnited States Tax Court · 1960
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