Legal Opinion
Johnson v. United States
United States Court of Claims
Decided February 16, 1968No. Nos. 305-63 and 63-65PublishedCited by 8 opinions
1Opinion of the CourtLaramore, Judge
Plaintiff, Yernon L. Johnson,1 a United States citizen, claims a $7,574.772 refund of personal income taxes paid to the Internal Revenue Service, in the form of payroll withholding deductions, for the years 1959-68. Johnson, an employee of the Bureau of Public Roads of the United States Department of Commerce, was continuously present in Iran from March 8,1959 through June 9,1963 (except for a period of home leave from March 18 to June 8, 1961), performing consultant services for an Iranian highway system improvement and maintenance project.3
In 1956, the Bureau negotiated an agreement with…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. Eldon E. Wolfe and Sara A. WolfeCourt of Appeals for the D.C. Circuit · 1966
- Mooneyhan v. CommissionerUnited States Tax Court · 1967
- United States v. John C. Johnson and Lillian F. JohnsonCourt of Appeals for the Fifth Circuit · 1967
3Cited by8 opinions
- Commissioner of Internal Revenue v. Louis H. MooneyhanCourt of Appeals for the Sixth Circuit · 1968
- Joseph T. Smith and Marie A. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- McComish v. CommissionerUnited States Tax Court · 1975
- Smith v. CommissionerUnited States Tax Court · 1981
- Wagner v. United StatesDistrict Court, D. Colorado · 1985
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