Legal Opinion
Johnson v. Comm'r
United States Tax Court
Decided February 2, 2012No. Docket No. 20072-08SUnpublished
1Opinion of the Court
SAMUEL C. AND LINDA P. JOHNSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Johnson v. Comm'r
Docket No. 20072-08S.
United States Tax Court
T.C. Summary Opinion 2012-13; 2012 Tax Ct. Summary LEXIS 12;
February 2, 2012, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered for respondent.
Kathryn S. Crawford, for petitioners.
Kenneth Allan Hochman, for respondent.
DEAN, Special Trial Judge.
DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the…
2Cases cited13 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- United States v. BoyleSupreme Court of the United States · 1985
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
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