Legal Opinion
Estate of Johnson v. Commissioner
United States Tax Court
Decided August 27, 1999No. 20477-96UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF FLORENCE H. DEVIDA JOHNSON, DECEASED, RICHARD B. PERLMAN, EXECUTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Estate of Johnson v. Commissioner
No. 20477-96
United States Tax Court
T.C. Memo 1999-284; 1999 Tax Ct. Memo LEXIS 324; 78 T.C.M. (CCH) 358;
August 27, 1999, Filed
Decision will be entered under Rule 155.
Richard B. Perlman, for petitioner.
Robert W. Dillard, for respondent.
Laro, David
LARO
MEMORANDUM OPINION
LARO, JUDGE: The parties submitted this case to the Court without trial. See Rule 122. Respondent determined that Florence H. DeVida Johnson (Ms. Johnson) is…
2Cases cited13 opinions
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- UNITED STATES v. MOORE Et Al.Supreme Court of the United States · 1975
- Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Richard M. Baptiste, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Gabriel J. Baptiste, Jr., Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1994
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3Cited by1 opinion
- United States of America v. Isaac M. NeubergerDistrict Court, D. Maryland · 2026