1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 63 T.C.M.
  5. 63 T.C.M. 2387 (1992)
 

JOHNSON v. COMMISSIONER

Docket No. 15585-90.

63 T.C.M. 2387 (1992)

T.C. Memo. 1992-151

Peter A. Johnson and Claire P. Lyon, v. Commissioner.

United States Tax Court.

Filed March 16, 1992.

Attorney(s) appearing for the Case

Peter A. Johnson and Claire P. Lyon, pro se. Ronald F. Hood, for the respondent.

Supplemental Memorandum Opinion

TANNENWALD, Judge:

This case is again before us on petitioners' motion for reconsideration of our Memorandum Findings of Fact and Opinion, T.C. Memo. 1991-645.

Initially, we note that the arguments as to whether petitioners are bound by their section 3331 election are repetitious, have been dealt with in our prior opinion, and provide no valid basis...

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