rg/Organization"><span
                    itemprop="name">Appellate Court of Illinois, First District.<span class="hide" itemprop="logo" itemscope
                        itemtype="https://schema.org/ImageObject"><span itemprop="url"
                            class="hide">https://leagle.com/images/logo.png</span></span></span></p>
            
            <p itemprop="datePublished">November 25, 2009.</p>
            
            <p itemprop="dateModified" class="hide">November 25, 2009.</p>
            
        </div>
        
    </div>
</div>
<hr>

<div class="lgl-u-1 content">
    <div class="tabbed-container">
        <div class="decisions-container tab-container" itemprop="mainEntityOfPage">
            

            <div class="decision-text-content" itemprop="articleBody">
                
                <div class="hide">
                    <span itemprop="author" itemscope itemtype="https://schema.org/Person">
                        <span itemprop="name">Appellate Court of Illinois, First District.</span></span></div>
                
				
                <CASE_TEXT>
                    ...</p>
                    
                    
                    <div class="lgl-u-1">
                        <div class="l-content" style="border: 1em solid #4a90e2; border-radius: 2em;padding: 1em;" >
                            <div class="lgl-u-1" style="text-align: center;flex-grow: 1;">
                                <div id="sub-loader" class="loader hidden" style="width:15em;height:15em;"></div>
                            </div>
                            <div id="sub-content" class="content">
                                <div class="lgl-u-1 steps">
                                    <ol>
                                        <li class="current"></li>
                                        <li></li>
                                        <li></li>
                                    </ol>
                                </div>
                                <div class="lgl-u-1" style="text-align: center;margin-bottom:0.25em;">
                                    <h2 style="text-align: center;">Let's get started</h2>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="lgl-u-1"  style="color: #1e1e1e; font-size:95%;text-align: center;">
                                    <img class="lgl-img" src="https://www.leagle.com/images/logo.png" alt="Leagle.com">
                                    <p>
                                    <strong>Welcome to the leading source of independent legal reporting </strong>
                                    <br>
                                        <strong>Sign on now to see your case. </strong>
                                        <br>
                                        <span>Or view more than 10 million decisions and orders.</span>
                                        </p>
                                        <ul>
                                            <li>Updated daily.</li>
                                            <li>Uncompromising quality.</li>
                                            <li>Complete, Accurate, Current.</li>
                                        </ul>
                                    
                                    <button id="order-register" 
                                        hx-get="/user/start?from=/decision/inadvilco130628000051" 
                                        hx-target="#sub-content" hx-trigger="click" hx-swap="innerHTML swap:500ms settle:1s show:#sub-content:top"
                                        class="button-choose lgl-button" style="bottom: inherit;background-color:#ac66bb;">
                                    <h3 style="color: #fff;">Subscribe<br>Now!</h3>
                                    </button>
                                    
</div>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="loader" style="width:15em;height:15em;"></div>
                                </div>
                            </div>
                        </div> 
                    </div>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/core@3/dist//zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-common@3/dist/zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-en@3/dist/zxcvbn-ts.min.js"></script>
                    
                    
                </CASE_TEXT>
                <div id="footnote-list">
                    
                </div> 
                <br />
                <div style="border-bottom:1px solid #999; margin-bottom:10px;"></div>
				
                
            </div>
        </div>
        <div class="decisions-cited tab-container">
            <div class="cited-cases-block">
                <p>Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
                    text of the cited case. Citations are also linked in the body of the Featured Case. </p>
                <h4>Cited Cases </h4>
                <ul id="cited-list" class="cites-list">
                    <li id="no-cited-cases">No Cases Found</li>
                </ul>
            </div>
            
        </div>
        <div class="decisions-citing tab-container">
            <div class="citing-cases-block">
                <p>Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
                    full text of the citing case.</p>
                <h4>Citing Cases </h4>
                <ul id="citing-list" class="cites-list"></ul>
                <div class="pagination"></div>
            </div>
            
        </div>
        
    </div>
    
</div>

                    
                    </div>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 content">
					<div class="sidebar">
						
						<div style="margin: 5em 0;">&nbsp;</div>
					</div>
				</div>
			</div>
		</div>
		<div class="footer-container">
			<div class="lgl-g footer">
					<div class="lgl-u-1 lgl-u-md-1-3 cr">
						<a>Copyright © 2025, Leagle, Inc.</a>
					</div>
					<div class="lgl-u-1 lgl-u-md-2-3 links">
						<ul>
							<li><a href="https://www.leagle.com/disclaimer">Disclaimer</a></li>
							<li><a href="https://www.leagle.com/terms-of-use"> Terms of Use</a></li>
							<li><a href="https://www.leagle.com/privacy">Privacy Statement</a></li>
							<li><a href="https://www.leagle.com/csr">Corporate Social Responsibility</a></li>
							<li><a href="https://www.leagle.com/about-us">About Us</a></li>
							<li><a href="https://www.leagle.com/contact-us">Contact Us</a></li>
						</ul>
					</div>
				</div>
		</div>
	</div>

	
</body>
</html><!DOCTYPE html>
<html lang="en">
<head>
	<meta charset="UTF-8">
	<meta name="robots" content="index,follow,noodp" />
	<title>CHS/COMMUNITY HEALTH SYST | 204 F.Supp... | 20160830f32 | Leagle.com</title>
	
	
	<meta content="width=device-width, initial-scale=1.0" name="viewport">
	  <meta name="author" content="KEVIN H. SHARP, UNITED STATES DISTRICT JUDGE">  
	  <meta name="description" content=" MEMORANDUM KEVIN H. SHARP UNITED STATES DISTRICT JUDGE. Plaintiff CHS Community Health Systems Inc. CHS brings an ERISA claim...20160830f32">
	<meta property="og:description" content=" MEMORANDUM KEVIN H. SHARP UNITED STATES DISTRICT JUDGE. Plaintiff CHS Community Health Systems Inc. CHS brings an ERISA claim...20160830f32" />  
	<meta property="og:title" content="CHS/COMMUNITY HEALTH SYST | 204 F.Supp... | 20160830f32 | Leagle.com" />
	<meta property="og:type" content="article" />
	<meta property="og:site_name" content="Leagle" />
	<meta property="og:image" content="https://www.leagle.com/images/logo.png" />
	<meta property="og:url" content="https://www.leagle.com/decision/infdco20160830f32" />
	<meta property="twitter:card" content="summary" />
	<meta property="twitter:site" content="@leagleupdates" />
	<meta property="twitter:title" content="CHS/COMMUNITY HEALTH SYST | 204 F.Supp... | 20160830f32 | Leagle.com" />
	<meta property="twitter:image" content="https://www.leagle.com/images/logo.png" />
	<meta name="dcterms.title" content="CHS/COMMUNITY HEALTH SYST | 204 F.Supp... | 20160830f32 | Leagle.com"/>
	<meta name="google-site-verification" content="M2kLyy3Ok6EPpmzDTgVZMizvbhv3TJEz9DRWmskE8Os" />
	<link rel="canonical" href="https://www.leagle.com/decision/infdco20160830f32" />
	<link rel="shortcut icon" href="/images/favicon.ico" type="image/x-generic">
	<link rel="stylesheet" type="text/css" media="all" href="/css/leagle.min.css?v=10Mr@M129" />
	<link rel="stylesheet" type="text/css" media="print" href="/css/leagle-print.min.css" />
	
	<script defer src="/js/jquery.js"></script>
	<script defer src="https://unpkg.com/htmx.org@1.9.8" crossorigin="anonymous"></script>
	
	<script defer src="/js/leagledecision.min.js?v=10Mr@M129"></script>
	<script type="text/javascript">
	var leagleOb = {
		case:"infdco20160830f32",
		path:"004-Adv\/20170615N.zip#\/US District Court\/In FDCO 20160830F32.xml",
		caseTitle:"CHS\/COMMUNITY HEALTH SYSTEMS, INC. v. LEDFORD"
	}
	</script>
	
	<script defer src="/js/leagle.min.js?v=10Mr@M129"></script>
	
</head>
<body itemscope itemtype="http://schema.org/Article">
	<div class="container blue-container-bg" >
		<div class="topbar">
			<div class="lgl-g">
				<div class="lgl-u-1-7 scarlet"></div>
				<div class="lgl-u-1-7 sky-blue"></div>
				<div class="lgl-u-1-7 apple-green"></div>
				<div class="lgl-u-1-7 sun-yellow"></div>
				<div class="lgl-u-1-7 orange"></div>
				<div class="lgl-u-1-7 aqua-marine"></div>
				<div class="lgl-u-1-7 scarlet"></div>
			</div>
		</div>
		<div class="header-container" role="banner">
			<div class="lgl-g header-content-container">
				
				<div class="lgl-u-1 lgl-u-md-1-5 header-left" itemprop="image" itemscope itemtype="https://schema.org/ImageObject">
					<a href="https:////www.leagle.com" class="logo right">
						<img src="/images/logo.png" alt="Leagle.com">
						<meta itemprop="url" content="https://www.leagle.com/images/logo.png">
						<meta itemprop="width" content="200">
						<meta itemprop="height" content="200"> 
					</a>
				</div>
				<div class="lgl-u-1 lgl-u-md-3-5 header-right">
					<div style="padding-top: 0.5em;">
						<div class="lgl-g lmenu" id="menu">
							<div class="lgl-u-1 toggle">
								<div class="lgl-menu">
									<a href="#" class="lgl-menu-heading custom-brand" id="toggle">Menu</a>
								</div>
							</div>
							<div class="lgl-u-1">
								<div class="lgl-menu lgl-menu-horizontal leagle-menu">
									<ul class="lgl-menu-list">
										<li class="lgl-menu-item"><a href="https://www.leagle.com/" class="lgl-menu-link">Home</a></li>
										
										<li class="lgl-menu-item"><a href="https://www.leagle.com/featureddecisions" class="lgl-menu-link">Featured Decisions</a></li>
										<li class="lgl-menu-item"><a href="https://www.leagle.com/decisions/browse/latest" class="lgl-menu-link">Latest Decisions</a></li>
										<li class="lgl-menu-item  lgl-menu-active"><a href="https://www.leagle.com/decisions" class="lgl-menu-link">Browse Decisions</a></li>
										<li class="lgl-menu-item"><a href="https://www.leagle.com/leaglesearch" class="lgl-menu-link">Advanced Search</a></li>
									</ul>
								</div>
							</div>
						</div>
					</div>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 header-right-sm">
					<div class="sm-btns" style="padding-top:2em;">
						<a href="#" class="sm-btn" id="fbk">
							<img src="/images/sm/fbk.png" alt="Leagle.com" class="lgl-img"> 
						</a>
						<a href="#"  class="sm-btn" id="lnkd">
							<img src="/images/sm/lnkdn.png" alt="Leagle.com" class="lgl-img"> 
						</a>
						<a href="#"  class="sm-btn" id="twt">
							<img src="/images/sm/twtr.png" alt="Leagle.com" class="lgl-img"> 
						</a>
					</div>
					
					<div class="login" style="padding-left:1.5em;padding-top:2.3em;font-family:Oswald,sans-serif;">
						<a href="/user/login?from=/decision/infdco20160830f32" style="text-decoration:none;">Sign in</a>
					</div>
					
				</div>
			</div>
		</div>
		<div class="content-container" >
			<div class="lgl-g" role="main">
				<div class="lgl-u-1">
					<ol class="breadcrumb" itemscope itemtype="https://schema.org/BreadcrumbList">
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/">
								<span itemprop="name">Home</span>
							</a>
							<meta itemprop="position" content="1" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions">
								<span itemprop="name">Browse Decisions</span>
							</a>
							<meta itemprop="position" content="2" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions/browse/series/F.Supp.3d">
								<span itemprop="name">F.Supp.3d</span>
							</a>
							<meta itemprop="position" content="3" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions/browse/series/volume/204%20F.Supp.3d">
								<span itemprop="name">204 F.Supp.3d</span>
							</a>
							<meta itemprop="position" content="4" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem" class="active">
							<a itemprop="item" href="#">
								<span itemprop="name">204 F.Supp.3d 983 (2016)</span>
							</a>
							<meta itemprop="position" content="4" />
						</li>
					</ol>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 content ">
					&nbsp;
				</div>
				<div class="lgl-u-1 lgl-u-md-3-5 content case-content">
                    <div class="content-area">
                    
                        
<div class="lgl-u-1 heading">
    <h1 itemprop="headline">
        CHS/COMMUNITY HEALTH SYSTEMS, INC. v. LEDFORD
    </h1>
    
    <div>
        <div class="docket">
            Case No. 3:16-cv-00387.
        </div>
    </div>
    <hr>
    <div class="tabs-list">
        <ul>
            <li class="decision-tab  active"><a href="#" class="decision-tab-link" rel="decisions-container">View
                    Case</a></li>
            
            
        </ul>
    </div>
    
    <div itemprop="about">
        <div class="citation">
            <p id="ref_cite">204 F.Supp.3d 983 (2016)</p>
            
        </div>
        <div class="party-name">
            <p>CHS/COMMUNITY HEALTH SYSTEMS, INC., Plaintiff,
v.
Willia LEDFORD, Defendant.</p>
        </div>
        
        <div class="court-date">
            <p itemprop="publisher" itemscope itemtype="https://schema.org/Organization"><span
                    itemprop="name">United States District Court, M.D. Tennessee, Nashville Division.<span class="hide" itemprop="logo" itemscope
                        itemtype="https://schema.org/ImageObject"><span itemprop="url"
                            class="hide">https://leagle.com/images/logo.png</span></span></span></p>
            
            <p itemprop="datePublished">Signed August 29, 2016.</p>
            
            <p itemprop="dateModified" class="hide">Signed August 29, 2016.</p>
            
        </div>
        
    </div>
</div>
<hr>

<div class="lgl-u-1 content">
    <div class="tabbed-container">
        <div class="decisions-container tab-container" itemprop="mainEntityOfPage">
            
            <div class="attorneys">
                <h4>Attorney(s) appearing for the Case</h4>
                
                <p><span class="at"><PAGE VOL="204" REPORTER="F.Supp.3d" NO="984"/> J. Gordon Howard, Thomas H. Lawrence, III, J. Matthew Stephens, Lawrence &amp; Russell, PLC, Memphis, TN, for Plaintiff.</span></p>
                
                <p><span class="at">Matthew J. Maiorana, Queller, Fisher, Washor, Fuchs &amp; Kool, LLP, New York, NY, Gregory F. Coleman, Greg Coleman Law PC, Knoxville, TN, for Defendant.</span></p>
                
                <p></p>
            </div>
            <hr>
            

            <div class="decision-text-content" itemprop="articleBody">
                
				
                <CASE_TEXT>
                    
<h4><UNDERLINE>MEMORANDUM</UNDERLINE></h4>
<p><span itemprop="author" itemscope itemtype="https://schema.org/Person"><span itemprop="name"><b>KEVIN H. SHARP</b>, <i>UNITED STATES DISTRICT JUDGE</i>.</span></span></p>
<p>Plaintiff CHS/Community Health Systems, Inc. ("CHS") brings an ERISA claim under 29 U.S.C. &#167; 1132(a)(3) against Defendant Willia Ledford. The Verified Complaint, (Docket No. 1), alleges that Defendant violated the terms of the Community Health Systems...</p>
                    
                    
                    <div class="lgl-u-1">
                        <div class="l-content" style="border: 1em solid #4a90e2; border-radius: 2em;padding: 1em;" >
                            <div class="lgl-u-1" style="text-align: center;flex-grow: 1;">
                                <div id="sub-loader" class="loader hidden" style="width:15em;height:15em;"></div>
                            </div>
                            <div id="sub-content" class="content">
                                <div class="lgl-u-1 steps">
                                    <ol>
                                        <li class="current"></li>
                                        <li></li>
                                        <li></li>
                                    </ol>
                                </div>
                                <div class="lgl-u-1" style="text-align: center;margin-bottom:0.25em;">
                                    <h2 style="text-align: center;">Let's get started</h2>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="lgl-u-1"  style="color: #1e1e1e; font-size:95%;text-align: center;">
                                    <img class="lgl-img" src="https://www.leagle.com/images/logo.png" alt="Leagle.com">
                                    <p>
                                    <strong>Welcome to the leading source of independent legal reporting </strong>
                                    <br>
                                        <strong>Sign on now to see your case. </strong>
                                        <br>
                                        <span>Or view more than 10 million decisions and orders.</span>
                                        </p>
                                        <ul>
                                            <li>Updated daily.</li>
                                            <li>Uncompromising quality.</li>
                                            <li>Complete, Accurate, Current.</li>
                                        </ul>
                                    
                                    <button id="order-register" 
                                        hx-get="/user/start?from=/decision/infdco20160830f32" 
                                        hx-target="#sub-content" hx-trigger="click" hx-swap="innerHTML swap:500ms settle:1s show:#sub-content:top"
                                        class="button-choose lgl-button" style="bottom: inherit;background-color:#ac66bb;">
                                    <h3 style="color: #fff;">Subscribe<br>Now!</h3>
                                    </button>
                                    
</div>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="loader" style="width:15em;height:15em;"></div>
                                </div>
                            </div>
                        </div> 
                    </div>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/core@3/dist//zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-common@3/dist/zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-en@3/dist/zxcvbn-ts.min.js"></script>
                    
                    
                </CASE_TEXT>
                <div id="footnote-list">
                    
                </div> 
                <br />
                <div style="border-bottom:1px solid #999; margin-bottom:10px;"></div>
				
                
            </div>
        </div>
        <div class="decisions-cited tab-container">
            <div class="cited-cases-block">
                <p>Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
                    text of the cited case. Citations are also linked in the body of the Featured Case. </p>
                <h4>Cited Cases </h4>
                <ul id="cited-list" class="cites-list">
                    <li id="no-cited-cases">No Cases Found</li>
                </ul>
            </div>
            
        </div>
        <div class="decisions-citing tab-container">
            <div class="citing-cases-block">
                <p>Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
                    full text of the citing case.</p>
                <h4>Citing Cases </h4>
                <ul id="citing-list" class="cites-list"></ul>
                <div class="pagination"></div>
            </div>
            
        </div>
        
    </div>
    
</div>

                    
                    </div>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 content">
					<div class="sidebar">
						
						<div style="margin: 5em 0;">&nbsp;</div>
					</div>
				</div>
			</div>
		</div>
		<div class="footer-container">
			<div class="lgl-g footer">
					<div class="lgl-u-1 lgl-u-md-1-3 cr">
						<a>Copyright © 2025, Leagle, Inc.</a>
					</div>
					<div class="lgl-u-1 lgl-u-md-2-3 links">
						<ul>
							<li><a href="https://www.leagle.com/disclaimer">Disclaimer</a></li>
							<li><a href="https://www.leagle.com/terms-of-use"> Terms of Use</a></li>
							<li><a href="https://www.leagle.com/privacy">Privacy Statement</a></li>
							<li><a href="https://www.leagle.com/csr">Corporate Social Responsibility</a></li>
							<li><a href="https://www.leagle.com/about-us">About Us</a></li>
							<li><a href="https://www.leagle.com/contact-us">Contact Us</a></li>
						</ul>
					</div>
				</div>
		</div>
	</div>

	
</body>
</html><!DOCTYPE html>
<html lang="en">
<head>
	<meta charset="UTF-8">
	<meta name="robots" content="index,follow,noodp" />
	<title>JOHNSON v. COMMISSIONER | 22 T.C.M.... | cm168211386 | Leagle.com</title>
	
	
	<meta content="width=device-width, initial-scale=1.0" name="viewport">
	 
	  <meta name="description" content=" Memorandum Findings of Fact and Opinion DRENNEN Judge Respondent determined deficiencies in petitioners income tax for the taxable...cm168211386">
	<meta property="og:description" content=" Memorandum Findings of Fact and Opinion DRENNEN Judge Respondent determined deficiencies in petitioners income tax for the taxable...cm168211386" />  
	<meta property="og:title" content="JOHNSON v. COMMISSIONER | 22 T.C.M.... | cm168211386 | Leagle.com" />
	<meta property="og:type" content="article" />
	<meta property="og:site_name" content="Leagle" />
	<meta property="og:image" content="https://www.leagle.com/images/logo.png" />
	<meta property="og:url" content="https://www.leagle.com/decision/1963170422lgtcm168211386" />
	<meta property="twitter:card" content="summary" />
	<meta property="twitter:site" content="@leagleupdates" />
	<meta property="twitter:title" content="JOHNSON v. COMMISSIONER | 22 T.C.M.... | cm168211386 | Leagle.com" />
	<meta property="twitter:image" content="https://www.leagle.com/images/logo.png" />
	<meta name="dcterms.title" content="JOHNSON v. COMMISSIONER | 22 T.C.M.... | cm168211386 | Leagle.com"/>
	<meta name="google-site-verification" content="M2kLyy3Ok6EPpmzDTgVZMizvbhv3TJEz9DRWmskE8Os" />
	<link rel="canonical" href="https://www.leagle.com/decision/1963170422lgtcm168211386" />
	<link rel="shortcut icon" href="/images/favicon.ico" type="image/x-generic">
	<link rel="stylesheet" type="text/css" media="all" href="/css/leagle.min.css?v=10Mr@M129" />
	<link rel="stylesheet" type="text/css" media="print" href="/css/leagle-print.min.css" />
	
	<script defer src="/js/jquery.js"></script>
	<script defer src="https://unpkg.com/htmx.org@1.9.8" crossorigin="anonymous"></script>
	
	<script defer src="/js/leagledecision.min.js?v=10Mr@M129"></script>
	<script type="text/javascript">
	var leagleOb = {
		case:"1963170422lgtcm168211386",
		path:"001-Lot\/US Tax Court\/1963.zip#\/1963170422lgtcm1682_11386.xml",
		caseTitle:"JOHNSON v. COMMISSIONER"
	}
	</script>
	
	<script defer src="/js/leagle.min.js?v=10Mr@M129"></script>
	
</head>
<body itemscope itemtype="http://schema.org/Article">
	<div class="container blue-container-bg" >
		<div class="topbar">
			<div class="lgl-g">
				<div class="lgl-u-1-7 scarlet"></div>
				<div class="lgl-u-1-7 sky-blue"></div>
				<div class="lgl-u-1-7 apple-green"></div>
				<div class="lgl-u-1-7 sun-yellow"></div>
				<div class="lgl-u-1-7 orange"></div>
				<div class="lgl-u-1-7 aqua-marine"></div>
				<div class="lgl-u-1-7 scarlet"></div>
			</div>
		</div>
		<div class="header-container" role="banner">
			<div class="lgl-g header-content-container">
				
				<div class="lgl-u-1 lgl-u-md-1-5 header-left" itemprop="image" itemscope itemtype="https://schema.org/ImageObject">
					<a href="https:////www.leagle.com" class="logo right">
						<img src="/images/logo.png" alt="Leagle.com">
						<meta itemprop="url" content="https://www.leagle.com/images/logo.png">
						<meta itemprop="width" content="200">
						<meta itemprop="height" content="200"> 
					</a>
				</div>
				<div class="lgl-u-1 lgl-u-md-3-5 header-right">
					<div style="padding-top: 0.5em;">
						<div class="lgl-g lmenu" id="menu">
							<div class="lgl-u-1 toggle">
								<div class="lgl-menu">
									<a href="#" class="lgl-menu-heading custom-brand" id="toggle">Menu</a>
								</div>
							</div>
							<div class="lgl-u-1">
								<div class="lgl-menu lgl-menu-horizontal leagle-menu">
									<ul class="lgl-menu-list">
										<li class="lgl-menu-item"><a href="https://www.leagle.com/" class="lgl-menu-link">Home</a></li>
										
										<li class="lgl-menu-item"><a href="https://www.leagle.com/featureddecisions" class="lgl-menu-link">Featured Decisions</a></li>
										<li class="lgl-menu-item"><a href="https://www.leagle.com/decisions/browse/latest" class="lgl-menu-link">Latest Decisions</a></li>
										<li class="lgl-menu-item  lgl-menu-active"><a href="https://www.leagle.com/decisions" class="lgl-menu-link">Browse Decisions</a></li>
										<li class="lgl-menu-item"><a href="https://www.leagle.com/leaglesearch" class="lgl-menu-link">Advanced Search</a></li>
									</ul>
								</div>
							</div>
						</div>
					</div>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 header-right-sm">
					<div class="sm-btns" style="padding-top:2em;">
						<a href="#" class="sm-btn" id="fbk">
							<img src="/images/sm/fbk.png" alt="Leagle.com" class="lgl-img"> 
						</a>
						<a href="#"  class="sm-btn" id="lnkd">
							<img src="/images/sm/lnkdn.png" alt="Leagle.com" class="lgl-img"> 
						</a>
						<a href="#"  class="sm-btn" id="twt">
							<img src="/images/sm/twtr.png" alt="Leagle.com" class="lgl-img"> 
						</a>
					</div>
					
					<div class="login" style="padding-left:1.5em;padding-top:2.3em;font-family:Oswald,sans-serif;">
						<a href="/user/login?from=/decision/1963170422lgtcm168211386" style="text-decoration:none;">Sign in</a>
					</div>
					
				</div>
			</div>
		</div>
		<div class="content-container" >
			<div class="lgl-g" role="main">
				<div class="lgl-u-1">
					<ol class="breadcrumb" itemscope itemtype="https://schema.org/BreadcrumbList">
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/">
								<span itemprop="name">Home</span>
							</a>
							<meta itemprop="position" content="1" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions">
								<span itemprop="name">Browse Decisions</span>
							</a>
							<meta itemprop="position" content="2" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions/browse/series/T.C.M.">
								<span itemprop="name">T.C.M.</span>
							</a>
							<meta itemprop="position" content="3" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem">
							<a itemprop="item" href="/decisions/browse/series/volume/22%20T.C.M.">
								<span itemprop="name">22 T.C.M.</span>
							</a>
							<meta itemprop="position" content="4" />
						</li>
						
						<li  itemprop="itemListElement" itemscope itemtype="https://schema.org/ListItem" class="active">
							<a itemprop="item" href="#">
								<span itemprop="name">22 T.C.M. 1682 (1963)</span>
							</a>
							<meta itemprop="position" content="4" />
						</li>
					</ol>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 content ">
					&nbsp;
				</div>
				<div class="lgl-u-1 lgl-u-md-3-5 content case-content">
                    <div class="content-area">
                    
                        
<div class="lgl-u-1 heading">
    <h1 itemprop="headline">
        JOHNSON v. COMMISSIONER
    </h1>
    
    <div>
        <div class="docket">
            Docket No. 2244-62.
        </div>
    </div>
    <hr>
    <div class="tabs-list">
        <ul>
            <li class="decision-tab  active"><a href="#" class="decision-tab-link" rel="decisions-container">View
                    Case</a></li>
            
            
        </ul>
    </div>
    
    <div itemprop="about">
        <div class="citation">
            <p id="ref_cite">22 T.C.M. 1682 (1963)</p>
            
            <p>T.C. Memo. 1963-321</p>
            
        </div>
        <div class="party-name">
            <p>C. E. Johnson and Bertha Johnson
v.
Commissioner.</p>
        </div>
        
        <div class="court-date">
            <p itemprop="publisher" itemscope itemtype="https://schema.org/Organization"><span
                    itemprop="name">United States Tax Court.<span class="hide" itemprop="logo" itemscope
                        itemtype="https://schema.org/ImageObject"><span itemprop="url"
                            class="hide">https://leagle.com/images/logo.png</span></span></span></p>
            
            <p itemprop="datePublished">Filed December 5, 1963.</p>
            
            <p itemprop="dateModified" class="hide">Filed December 5, 1963.</p>
            
        </div>
        
    </div>
</div>
<hr>

<div class="lgl-u-1 content">
    <div class="tabbed-container">
        <div class="decisions-container tab-container" itemprop="mainEntityOfPage">
            
            <div class="attorneys">
                <h4>Attorney(s) appearing for the Case</h4>
                
                <p><span class="at">Harry L. Jones, Tennessee Bldg., Houston, Tex., for the petitioners. Harold Friedman, for the respondent.</span></p>
                
                <p></p>
            </div>
            <hr>
            

            <div class="decision-text-content" itemprop="articleBody">
                
                <div class="hide">
                    <span itemprop="author" itemscope itemtype="https://schema.org/Person">
                        <span itemprop="name">United States Tax Court.</span></span></div>
                
				
                <CASE_TEXT>
                    
<h4>Memorandum Findings of Fact and Opinion</h4>
<p>DRENNEN, Judge:</p>
<p>Respondent determined deficiencies in petitioners' income tax for the taxable years 1958, 1959, and 1960 in the respective amounts of $498.43, $1,040.48, and $741.64. By amendment to answer to conform the pleadings to the facts as stipulated by the parties, respondent now claims that the deficiencies be increased to the total amounts of $642.95 for 1958, $1,142.66 for 1959, and $790.13 for 1960.</p...</p>
                    
                    
                    <div class="lgl-u-1">
                        <div class="l-content" style="border: 1em solid #4a90e2; border-radius: 2em;padding: 1em;" >
                            <div class="lgl-u-1" style="text-align: center;flex-grow: 1;">
                                <div id="sub-loader" class="loader hidden" style="width:15em;height:15em;"></div>
                            </div>
                            <div id="sub-content" class="content">
                                <div class="lgl-u-1 steps">
                                    <ol>
                                        <li class="current"></li>
                                        <li></li>
                                        <li></li>
                                    </ol>
                                </div>
                                <div class="lgl-u-1" style="text-align: center;margin-bottom:0.25em;">
                                    <h2 style="text-align: center;">Let's get started</h2>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="lgl-u-1"  style="color: #1e1e1e; font-size:95%;text-align: center;">
                                    <img class="lgl-img" src="https://www.leagle.com/images/logo.png" alt="Leagle.com">
                                    <p>
                                    <strong>Welcome to the leading source of independent legal reporting </strong>
                                    <br>
                                        <strong>Sign on now to see your case. </strong>
                                        <br>
                                        <span>Or view more than 10 million decisions and orders.</span>
                                        </p>
                                        <ul>
                                            <li>Updated daily.</li>
                                            <li>Uncompromising quality.</li>
                                            <li>Complete, Accurate, Current.</li>
                                        </ul>
                                    
                                    <button id="order-register" 
                                        hx-get="/user/start?from=/decision/1963170422lgtcm168211386" 
                                        hx-target="#sub-content" hx-trigger="click" hx-swap="innerHTML swap:500ms settle:1s show:#sub-content:top"
                                        class="button-choose lgl-button" style="bottom: inherit;background-color:#ac66bb;">
                                    <h3 style="color: #fff;">Subscribe<br>Now!</h3>
                                    </button>
                                    
</div>
                                </div>
                                <div class="lgl-u-2-5">
                                    <div class="loader" style="width:15em;height:15em;"></div>
                                </div>
                            </div>
                        </div> 
                    </div>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/core@3/dist//zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-common@3/dist/zxcvbn-ts.min.js"></script>
                    <script src="https://cdn.jsdelivr.net/npm/@zxcvbn-ts/language-en@3/dist/zxcvbn-ts.min.js"></script>
                    
                    
                </CASE_TEXT>
                <div id="footnote-list">
                    
                </div> 
                <br />
                <div style="border-bottom:1px solid #999; margin-bottom:10px;"></div>
				
                
            </div>
        </div>
        <div class="decisions-cited tab-container">
            <div class="cited-cases-block">
                <p>Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
                    text of the cited case. Citations are also linked in the body of the Featured Case. </p>
                <h4>Cited Cases </h4>
                <ul id="cited-list" class="cites-list">
                    <li id="no-cited-cases">No Cases Found</li>
                </ul>
            </div>
            
        </div>
        <div class="decisions-citing tab-container">
            <div class="citing-cases-block">
                <p>Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
                    full text of the citing case.</p>
                <h4>Citing Cases </h4>
                <ul id="citing-list" class="cites-list"></ul>
                <div class="pagination"></div>
            </div>
            
        </div>
        
    </div>
    
</div>

                    
                    </div>
				</div>
				<div class="lgl-u-1 lgl-u-md-1-5 content">
					<div class="sidebar">
						
						<div style="margin: 5em 0;">&nbsp;</div>
					</div>
				</div>
			</div>
		</div>
		<div class="footer-container">
			<div class="lgl-g footer">
					<div class="lgl-u-1 lgl-u-md-1-3 cr">
						<a>Copyright © 2025, Leagle, Inc.</a>
					</div>
					<div class="lgl-u-1 lgl-u-md-2-3 links">
						<ul>
							<li><a href="https://www.leagle.com/disclaimer">Disclaimer</a></li>
							<li><a href="https://www.leagle.com/terms-of-use"> Terms of Use</a></li>
							<li><a href="https://www.leagle.com/privacy">Privacy Statement</a></li>
							<li><a href="https://www.leagle.com/csr">Corporate Social Responsibility</a></li>
							<li><a href="https://www.leagle.com/about-us">About Us</a></li>
							<li><a href="https://www.leagle.com/contact-us">Contact Us</a></li>
						</ul>
					</div>
				</div>
		</div>
	</div>

	
</body>
</html>