1. Home
  2. Browse Decisions
  3. T.C.
  4. 25 T.C.
  5. 25 T.C. 106 (1955)
 

JOHNSTON v. COMMISSIONER

Docket No. 48254.

25 T.C. 106 (1955)

ROBERT V. AND JENNIE J. JOHNSTON, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 26, 1955.

Attorney(s) appearing for the Case

Robert V. Johnston, pro se.

William H. Welch, Esq., for the respondent.

OPINION.

VAN FOSSAN, Judge:

Respondent determined a deficiency of $141.90 and a negligence penalty of $7.10 in petitioner's income tax for the taxable year 1949. The facts, with an insignificant exception, were stipulated substantially as follows:

During the year 1949, the petitioner, Robert V. Johnston, was employed by the Phillips Petroleum Company with offices at 2185 Broadway, Denver, Colorado. He was a salesman of products used

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