1. Home
  2. Browse Decisions
  3. T.C.
  4. 78 T.C.
  5. 78 T.C. 882 (1982)
 

JOHNSON v. COMMISSIONER

Docket Nos. 10335-79, 11668-80.

78 T.C. 882 (1982)

CHARLES JOHNSON, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 7, 1982.

Attorney(s) appearing for the Case

Harry Margolis and Robert L. Dunnett, for the petitioner.

William E. Bonano and Henry E. O'Neill, for the respondent.

FAY, Judge:

Respondent determined deficiencies of $34,698, $35,747, and $40,832 in petitioner's Federal income tax for 1975, 1976, and 1977, respectively. At issue is whether amounts paid by a professional basketball club with respect to petitioner's services are income to petitioner or to a corporation to which the payments were made.

These cases are consolidated for trial, briefing, and opinion.

FINDINGS...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

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.

Cited Cases

  • No Cases Found

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.

Citing Cases