Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided December 2, 1969No. Docket No. 2106-69 SCUnpublishedCited by 2 opinions
1Opinion of the Court
Joe A. and Helen Brown v. Commissioner.
Brown v. Commissioner
Docket No. 2106-69 SC.
United States Tax Court
T.C. Memo 1969-257; 1969 Tax Ct. Memo LEXIS 40; 28 T.C.M. (CCH) 1330; T.C.M. (RIA) 69257;
December 2, 1969, Filed.
Donald E. Dore, for the petitioners. Bruce A. McArdle, for the respondent.
TANNENWALD
Memorandum Opinion
TANNENWALD, Judge: Respondent determined a deficiency of $878.24 in petitioners' income tax for their taxable year 1967. The principal question before us is the proper treatment of certain payments received by petitioner Joe A. Brown upon termination of an insurance agency…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Commissioner of Internal Revenue v. José FerrerCourt of Appeals for the Second Circuit · 1962
- Luna v. CommissionerUnited States Tax Court · 1964
- Jones, Collector of Internal Revenue v. CorbynCourt of Appeals for the Tenth Circuit · 1950
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Trantina v. United StatesCourt of Appeals for the Ninth Circuit · 2008
- Trantina v. United StatesCourt of Appeals for the Ninth Circuit · 2008