Johnston v. Commissioner
Johnston v. Commissioner
2000 U.S. Tax Ct. LEXIS 94
(United States Reports)
Cases that cite this one
1 later published case cites this decision.
- Universal Trust 06-15-90 v. Commissioner (United States Tax Court 2000)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
KEVIN R. JOHNSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Johnston v. Commissioner
Docket No. 18619-99
2000 U.S. Tax Ct. LEXIS 94;
November 17, 2000, Entered*94 Maurice B. Foley, Judge.
FOLEY
DECISION
Pursuant to the determination of this Court as set forth in its bench opinion rendered October 19, 2000, it is
ORDERED AND DECIDED that petitioner is liable for deficiencies in Federal income tax and additions to the tax for the taxable years as follows:
| Additions to tax | |||
| Year | Deficiency | Sec. 6651 (a)(1) | Sec. 6654 |
| 1990 | $ 22,387.00 | $ 5,596.75 | $ 1,465.72 |
| 1991 | 78,346.00 | 19,586.50 | 4,477.54 |
| 1992 | 43,315.00 | 10,828.75 | 1,899.18 |
| 1994 | 44,747.00 | 11,186.75 | 2,322.02 |
| 1995 | 61,228.00 | 15,307.00 | 3,319.94 |
It is further
ORDERED that respondent's oral motion to impose a penalty under section 6673 is denied.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.