Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided December 7, 1989No. Docket Nos. 20014-87; 20052-87UnpublishedCited by 1 opinion
1Opinion of the Court
RONALD M. BROWN and AUDREY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent; RONALD M. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket Nos. 20014-87; 20052-87
United States Tax Court
T.C. Memo 1989-645; 1989 Tax Ct. Memo LEXIS 646; 58 T.C.M. (CCH) 850; T.C.M. (RIA) 89645;
December 7, 1989
Paul J. Coselli and David C. Allie, for the petitioners.
Ana G. Cummings and H. Elizabeth Downs, for the respondent.
PARR
MEMORANDUM FINDINGS OF FACT AND OPINION
PARR, Judge: Respondent determined deficiencies in and additions to petitioners' Federal…
2Cases cited30 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Dreicer v. CommissionerUnited States Tax Court · 1982
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
- Woodward v. CommissionerSupreme Court of the United States · 1970
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Bruce Martin Dinsmore v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996