JOHNSON INVESTMENT RENTAL COMPANY v. COMMISSIONER, 70 T.C. 895 (1978) JOHNSON INVESTMENT RENTAL COMPANY, PETITIONER v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket No. 834-76.United States Tax Court. Filed September 11, 1978. P “leased” certain property to X, which operated a quarry thereon and paid P 5 cents for each ton of rock sold by it from […]