Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided March 12, 1984No. Docket No. 29472-81UnpublishedCited by 1 opinion
1Opinion of the Court
DONALD J. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 29472-81.
United States Tax Court
T.C. Memo 1984-120; 1984 Tax Ct. Memo LEXIS 552; 47 T.C.M. (CCH) 1255; T.C.M. (RIA) 84120;
March 12, 1984.
Donald J. Brown, pro se.
Katherine S. Weed, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined a deficiency of $7,240.16 in the income tax due from petitioner in 1978 and a deficiency of $7,286.00 due in 1979. After concessions, and following issues remain for our decision: (1) whether petitioner may…
2Cases cited6 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Sutter v. CommissionerUnited States Tax Court · 1953
- Weinberg v. CommissionerUnited States Tax Court · 1975
- Michael A. Tougher, Jr., and Amelia L. Tougher v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Blaess v. CommissionerUnited States Tax Court · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- DiDonato v. Comm'rUnited States Tax Court · 2013