Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided December 22, 1997No. Tax Ct. Dkt. No. 23004-92Unpublished
1Opinion of the Court
GEORGE JOHNSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Tax Ct. Dkt. No. 23004-92
United States Tax Court
T.C. Memo 1997-558; 1997 Tax Ct. Memo LEXIS 643; 74 T.C.M. (CCH) 1415;
December 22, 1997, Filed
Robert I. White and Shelley Cashion, for petitioner.
Richard T. Cummings and Shelia Dansby Harvey, for respondent.
GALE, JUDGE.
GALE
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, JUDGE: This case is before the Court on petitioner's Motion for Partial Summary Judgment (petitioner's motion) and respondent's Cross-Motion for Partial Summary Judgment…
2Cases cited18 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Glass v. CommissionerUnited States Tax Court · 1986
- Clemon J. And Ivy C. Herrington v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Abramo v. CommissionerUnited States Tax Court · 1982
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