Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided September 18, 1996No. Docket No. 9129-93Unpublished
1Opinion of the Court
JOE M. AND PATRICIA M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 9129-93.
United States Tax Court
T.C. Memo 1996-421; 1996 Tax Ct. Memo LEXIS 438; 72 T.C.M. (CCH) 651;
September 18, 1996, Filed
Decision will be entered under Rule 155.
Robert O. Kazary, for petitioners.
Alan R. Peregoy, for respondent.
DAWSON, Judge, Robert N. Armen, Jr., Special Trial Judge
DAWSON, ARMEN
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr., pursuant to the provisions of section 7443A(b)(4) of the…
2Cases cited5 opinions
- Maryland State Teachers Ass'n v. HughesDistrict Court, D. Maryland · 1984
- Dwyer v. CommissionerUnited States Tax Court · 1996
- Rudolph F. Adler Jacquelyn L. Adler v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1996
- Adler v. CommissionerUnited States Tax Court · 1995
- Conway v. United StatesDistrict Court, D. Maryland · 1995