Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided December 26, 1991No. Docket No. 15585-90Unpublished
1Opinion of the Court
PETER A. JOHNSON AND CLAIRE P. LYON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 15585-90
United States Tax Court
T.C. Memo 1991-645; 1991 Tax Ct. Memo LEXIS 696; 62 T.C.M. (CCH) 1629; T.C.M. (RIA) 91645;
December 26, 1991, Filed
Decision will be entered under Rule 155.
Peter A. Johnson and Claire P. Lyon, pro se.
Ronald F. Hood, for the respondent.
TANNENWALD, Judge.
TANNENWALD
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined a deficiency in and additions to petitioners' Federal income tax for 1986 as follows:
Additions To Tax
Deficiency
1Sec.…
2Cases cited22 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- New York v. MacLaySupreme Court of the United States · 1933
- Golsen v. CommissionerUnited States Tax Court · 1970
- Osenbach v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1952
- American Air Filter Co. v. CommissionerUnited States Tax Court · 1983
17 more not listed; retrieve them via the Exa API.