Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided July 29, 1991No. Docket No. 26430-88UnpublishedCited by 1 opinion
1Opinion of the Court
JAMES E. JOHNSON AND SUSANNA E. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 26430-88
United States Tax Court
T.C. Memo 1991-346; 1991 Tax Ct. Memo LEXIS 396; 62 T.C.M. (CCH) 254; T.C.M. (RIA) 91346;
July 29, 1991, Filed
Decision will be entered under Rule 155.
James E. Johnson and Susanna E. Johnson, pro se.
John A. Guarnieri, for the respondent.
COLVIN, Judge.
COLVIN
MEMORANDUM FINDINGS OF FACTS AND OPINION
The primary issue for decision is whether petitioners are entitled to depreciation deductions and investment tax credits relating to a…
2Cases cited22 opinions
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Commissioner v. BrownSupreme Court of the United States · 1965
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- Estate of Charles T. Franklin, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1976
17 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Johnson v. VelencsicsCourt of Appeals for the Tenth Circuit · 1994