Johnson v. Commissioner (1952)
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· 24 citation events
across 1 courts.
Showing the 3 strongest citers on record
(one row per citing case, strongest signal kept).
Treatment trajectory · 1952 → 2026 · click a year to view the case as of then
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Bolaris v. Commissioner (1983)
See, e.g., Johnson v. Commissioner , 19 T.C. 93 , 98 (1952) ("Depreciation is properly allowable where property is merely held for the production of income even though in the taxable year it has produced no income and is held for sale."); Horrmann v. Commissioner , supra at 907-908 ("when efforts are made to rent the property * * *, the property is then being held for the production of *855 income and this may be so even though * * * the property is at the same time offered …
"Depreciation is properly allowable where property is merely held for the production of income even though in the taxable year it has produced no income and is held for sale."
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Johnson v. Commissioner (1952)
Fenimore Johnson $ 17,804.72 Janet Darby Johnson 3,584.22 Petitioner, E.
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Hamrick v. Commissioner (1979)
See Johnson v. Commissioner, 19 T.C. 93 (1952) ; Crawford v. Commissioner, supra. Here, the petitioners admitted that they received no rental income from the property during the years in issue, and they failed to prove that they ever received any rental income from the property.