Legal Opinion

Estate of Johnson v. Commissioner

United States Tax Court

Decided July 12, 1961No. Docket No. 61525Unpublished

1Opinion of the Court

Estate of A. Gales Johnson, A. Glendon Johnson, Administrator, c.t.a. v. Commissioner.

Estate of Johnson v. Commissioner

Docket No. 61525.

United States Tax Court

T.C. Memo 1961-205; 1961 Tax Ct. Memo LEXIS 145; 20 T.C.M. (CCH) 1032; T.C.M. (RIA) 61205;

July 12, 1961

A. Glendon Johnson, 2524 L St., N.W., Washington 25, D.C., for the petitioner. Charles P. Dugan, Esq., for the respondent.

KERN

Supplemental Memorandum Findings of Fact and Opinion

KERN, Judge: This case is before us again upon remand of the Court of Appeals for the Fourth Circuit. The mandate of that Court was accompanied by an opinion…

2Cases cited6 opinions

  1. Hormel v. HelveringSupreme Court of the United States · 1941
  2. Massey Motors, Inc. v. United StatesSupreme Court of the United States · 1960
  3. Charles A. Polizzi v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1957
  4. Estate of J. Leslie Vogel, Robert G. Partridge, and Elizabeth S. Vogel, Executors v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
  5. A. Glendon Johnson, Administrator C.T.A. Estate of A. Gales Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1959

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