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MORTGAGE DEFAULTER MUST RECOGNIZE DOI INCOME.

APR. 19, 2000

Johnson, Jerry M. v. IRS

DATED APR. 19, 2000
DOCUMENT ATTRIBUTES
  • Case Name
    JERRY MEYERS JOHNSON, Petitioner-Appellant v. INTERNAL REVENUE SERVICE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 99-2633
  • Judge
    per curiam
  • Cross-Reference
    Jerry M. Johnson v. Commissioner, T.C. Memo. 1999-162 (May 13, 1999)

    (For a summary, see Tax Notes, May 24, 1999, p. 1158; for the full

    text, see Doc 1999-17660 (6 original pages) or 1999 TNT 93-7.)
  • Parallel Citation
    211 F.3d 1265
    2000-1 U.S. Tax Cas. (CCH) P50,391
    86 A.F.T.R.2d (RIA) 2000-6029
    2000 U.S. App. LEXIS 7012
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    discharge of indebtedness
    debt cancellation
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-23753 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 179-8

Johnson, Jerry M. v. IRS

                        NOT FOR PUBLICATION.

 

 

                       U.S. COURT OF APPEALS,

 

                             4TH CIRCUIT

 

 

                           April 19, 2000

 

 

        Affirming the Tax Court, 77 TCM 2005, Dec. 53,380(M),

 

                         TC Memo. 1999-162.

 

 

     Jerry Meyers Johnson, pro se. Ann Belanger Durney, Michelle

 

Contos France, Department of Justice, Washington, D.C. 20530, for

 

Appellee.

 

 

     Before: Widener and Wilkins, Circuit Judges, and Hamilton,

 

Senior Circuit Judge.

 

 

OPINION

[1] PER CURIAM: Jerry Meyers Johnson appeals from the tax court's order determining a deficiency with respect to his 1994 federal income tax liability. Our review of the record and the tax court's opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court. See Johnson v. Internal Revenue Service [CCH Dec. 53,380(M)], No. 14639-97 (U.S.T.C. Nov. 2, 1999). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

[2] AFFIRMED

DOCUMENT ATTRIBUTES
  • Case Name
    JERRY MEYERS JOHNSON, Petitioner-Appellant v. INTERNAL REVENUE SERVICE, Respondent-Appellee.
  • Court
    United States Court of Appeals for the Fourth Circuit
  • Docket
    No. 99-2633
  • Judge
    per curiam
  • Cross-Reference
    Jerry M. Johnson v. Commissioner, T.C. Memo. 1999-162 (May 13, 1999)

    (For a summary, see Tax Notes, May 24, 1999, p. 1158; for the full

    text, see Doc 1999-17660 (6 original pages) or 1999 TNT 93-7.)
  • Parallel Citation
    211 F.3d 1265
    2000-1 U.S. Tax Cas. (CCH) P50,391
    86 A.F.T.R.2d (RIA) 2000-6029
    2000 U.S. App. LEXIS 7012
  • Code Sections
  • Subject Area/Tax Topics
  • Index Terms
    discharge of indebtedness
    debt cancellation
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2000-23753 (1 original page)
  • Tax Analysts Electronic Citation
    2000 TNT 179-8
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