Legal Opinion
Johnson v. Commissioner
United States Tax Court
Decided October 26, 1978No. Docket No. 3065-78UnpublishedCited by 1 opinion
1Opinion of the Court
FERRIS L. JOHNSON and JETTIE L. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Commissioner
Docket No. 3065-78.
United States Tax Court
T.C. Memo 1978-426; 1978 Tax Ct. Memo LEXIS 88; 37 T.C.M. (CCH) 1763; T.C.M. (RIA) 78426; 1 Employee Benefits Cas. (BNA) 1235;
October 26, 1978, Filed
Ferris L. Johnson, pro se.
Judith M. Picken, for the respondent.
DAWSON
MEMORANDUM OPINION
DAWSON, Judge: This case was assigned to and heard by Special Trial Judge Lehman C. Aarons, pursuant to the provisions of section 7456(c) of the Internal Revenue Code1 and Rules 180 and 181, Tax…
2Cases cited7 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Orzechowski v. CommissionerUnited States Tax Court · 1978
- Green v. CommissionerUnited States Tax Court · 1972
- Irving A. Adler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Ferris L. Johnson and Jettie L. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1980