Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided July 22, 1980No. Docket Nos. 10262-76, 10263-76, 10264-76, 10265-76, 10266-76, 10267-76, 10268-76UnpublishedCited by 1 opinion
1Opinion of the Court
RICHARD C. BROWN AND JOAN C. BROWN, ET AL, 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket Nos. 10262-76, 10263-76, 10264-76, 10265-76, 10266-76, 10267-76, 10268-76.
United States Tax Court
T.C. Memo 1980-267; 1980 Tax Ct. Memo LEXIS 318; 40 T.C.M. (CCH) 725; T.C.M. (RIA) 80267;
July 22, 1980, Filed
Donald A. Cable and Mark A. Golding, for the petitioners.
Kenneth W. McWade, for the respondent.
GOFFE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE, Judge: The Commissioner, in his statutory notices of deficiency, determined the following deficiencies in Federal…
2Cases cited14 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Helvering v. StuartSupreme Court of the United States · 1942
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- Blum v. CommissionerUnited States Tax Court · 1972
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Raphan v. United StatesUnited States Court of Claims · 1983