Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided November 29, 1993No. Docket No. 13367-90Unpublished
1Opinion of the Court
KENNETH H. JOHNSON AND YOSHIKO JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 13367-90
United States Tax Court
T.C. Memo 1993-562; 1993 Tax Ct. Memo LEXIS 572; 66 T.C.M. (CCH) 1446;
November 29, 1993, Filed
An order denying petitioner's motion for leave to amend their petition will be issued.
For petitioners: Donald D. DeGrasse.
For respondent: Sheila Dansby Harvey.
BEGHE
BEGHE
MEMORANDUM OPINION
BEGHE, Judge: Respondent determined a deficiency in petitioners' Federal income tax and additions to tax for 1983 as follows:
Additions to Tax
Year
Deficiency
2Cases cited18 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- United States v. DalmSupreme Court of the United States · 1990
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
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