NINTH CIRCUIT AFFIRMS TAX PROTESTER'S DEFICIENCY AND PENALTY.
OCT. 27, 2000
Johnson, James Anthony v. Comm.
DOCUMENT ATTRIBUTES
- Case NameJAMES ANTHONY JOHNSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 00-70446
- Judgeper curiam
- Cross-ReferenceJames Anthony Johnson v. Commissioner, T.C. Memo. 1999-312,
(For a summary, see Tax Notes Sept. 27, 1999, p. 1741; for
the full text, see Doc 1999-30733 (10 original pages) or 1999
TNT 184-4.) - Parallel Citation242 F.3d 38286 A.F.T.R.2d (RIA) 2000-68252000 U.S. App. LEXIS 27802
- Code Sections
- Subject Area/Tax Topics
- Index Termsgross incomesale of residence, rollover of gainfiling, failure of
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-29022 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 219-51
Johnson, James Anthony v. Comm.
NOR FOR PUBLICATION
UNITED STATES COURT OF APPEALS
FOR THE NINTH CIRCUIT
APPEAL FROM THE UNITED STATES TAX COURT
Tax Court No. 1390-98
MEMORANDUM 1
Submitted October 16, 2000 2
Before: Pregerson, Kleinfeld and Gould, Circuit Judges.
[1] James Anthony Johnson appeals pro se the Tax Court's decision upholding the Commissioner of Internal Revenue's determination of federal income tax deficiencies and an addition to tax under 26 U.S.C. section 6651(a)(1).
[2] We have jurisdiction pursuant to 26 U.S.C. section 7482(a). We conclude that the Commissioner introduced sufficient evidence to prove Johnson's tax deficiencies, see Rapp v. Commissioner, 774 F.2d 932, 935 (9th Cir. 1985), and his liability for the addition to tax under 26 U.S.C. section 6651(a)(1). 3
AFFIRMED.
FOOTNOTES
1 This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir. R. 36-3.
2 The panel unanimously finds this case suitable for decision without oral argument. See Fed. R. App. P. 34(a); 9th Cir. R. 34-4.
3 We reject Johnson's remaining contentions because they lack merit.
END OF FOOTNOTES
DOCUMENT ATTRIBUTES
- Case NameJAMES ANTHONY JOHNSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
- CourtUnited States Court of Appeals for the Ninth Circuit
- DocketNo. 00-70446
- Judgeper curiam
- Cross-ReferenceJames Anthony Johnson v. Commissioner, T.C. Memo. 1999-312,
(For a summary, see Tax Notes Sept. 27, 1999, p. 1741; for
the full text, see Doc 1999-30733 (10 original pages) or 1999
TNT 184-4.) - Parallel Citation242 F.3d 38286 A.F.T.R.2d (RIA) 2000-68252000 U.S. App. LEXIS 27802
- Code Sections
- Subject Area/Tax Topics
- Index Termsgross incomesale of residence, rollover of gainfiling, failure of
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2000-29022 (2 original pages)
- Tax Analysts Electronic Citation2000 TNT 219-51
