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JOHNSON v. U.S.

No. S-98-3050.

203 F.Supp.2d 416 (2002)

Ford T. JOHNSON, Jr., v. UNITED STATES of America

United States District Court, D. Maryland.

January 15, 2002.

Attorney(s) appearing for the Case

Ernest P. Francis, Law Office, Arlington, VA, for Ford T. Johnson, Jr., plaintiffs.

Gerald Alan Role, U.S. Department of Justice G/A, Melissa Anemojanis Holton, U.S. Dept. of Justice, Washington, DC, for USA, defendants.

MEMORANDUM OPINION

SMALKIN, Chief Judge.

This case arises out of a tax dispute between the Internal Revenue Service and the plaintiff, Ford T. Johnson, who was, at all relevant times, the president, chairman of the board, and majority shareholder of Koba Associates, Inc. (Koba). Koba was a small company engaged in, among other things, community planning and economic development in the District of Columbia. In 1997, the IRS withheld $15,435.50 from...

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