Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided June 9, 1971No. Docket No. 6406-70 SCUnpublishedCited by 2 opinions
1Opinion of the Court
R. William Johnson v. Commissioner.
Johnson v. Commissioner
Docket No. 6406-70 SC.
United States Tax Court
T.C. Memo 1971-132; 1971 Tax Ct. Memo LEXIS 196; 30 T.C.M. (CCH) 580; T.C.M. (RIA) 71132;
June 9, 1971, Filed.
R. William Johnson, pro se, 105 S. Seneca Rd., Oak Ridge, Tenn. David E. Mills and John M. Wylie, for the respondent.
DAWSON
Memorandum Findings of Fact and Opinion
DAWSON, Judge: Respondent determined a deficiency of $201.18 in petitioner's Federal income tax for the year 1968.
Respondent has conceded a minor adjustment in petitioner's taxable income. The only issue for decision is…
2Cases cited4 opinions
- Baer v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Norton v. CommissionerUnited States Tax Court · 1951
- Norton v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1951
- Cattier v. CommissionerUnited States Tax Court · 1952
3Cited by2 opinions
- Martin v. CommissionerUnited States Tax Court · 1979
- Martin v. CommissionerUnited States Tax Court · 1979