Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided April 4, 1989No. Docket No. 30177-85Unpublished
1Opinion of the Court
JOSEPH P. AND JOANN T. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 30177-85.
United States Tax Court
T.C. Memo 1989-144; 1989 Tax Ct. Memo LEXIS 143; 57 T.C.M. (CCH) 5; T.C.M. (RIA) 89144;
April 4, 1989; As amended April 6, 1989
Edward I. Markendorff, for the petitioners.
Bonnie L. Cameron, for the respondent.
PARKER
MEMORANDUM FINDINGS OF FACT AND OPINION
PARKER, Judge: Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1982 in the amount of $ 3,325. Respondent has conceded the issue raised in the petition,…
2Cases cited23 opinions
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Wasie v. CommissionerUnited States Tax Court · 1986
- Robert Randall Baker v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1986
- Baker v. CommissionerUnited States Tax Court · 1984
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