Legal Opinion
Johnston v. Commissioner
United States Tax Court
Decided March 29, 1995No. Docket No. 6290-93UnpublishedCited by 1 opinion
1Opinion of the Court
ROBERT JOHNSTON AND PHYLLIS JOHNSTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnston v. Commissioner
Docket No. 6290-93
United States Tax Court
T.C. Memo 1995-140; 1995 Tax Ct. Memo LEXIS 134; 69 T.C.M. (CCH) 2283;
March 29, 1995, Filed
Decision will be entered for Respondent.
For petitioners: Morton S. Taubman.
For respondent: Richard D. Fultz.
CHIECHI
CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: Respondent determined the following deficiency in, and additions to, petitioners' Federal income tax:
Additions to Tax
Section
Section
Section
Year
Deficiency
6653(a)(1)1
6653(a)…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Antonides v. CommissionerUnited States Tax Court · 1988
- Gerald Leuhsler, Beverly Leuhsler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1992
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Tifd Iii-E Inc. v. United StatesDistrict Court, D. Connecticut · 2009