Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided September 16, 1992No. Docket No. 17143-90Unpublished
1Opinion of the Court
RUSSELL REESE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 17143-90
United States Tax Court
T.C. Memo 1992-548; 1992 Tax Ct. Memo LEXIS 571; 64 T.C.M. (CCH) 763; T.C.M. (RIA) 92548;
September 16, 1992, Filed
Decision will be entered under Rule 155.
For Russell Reese Brown, pro se.
For Respondent: Kirk S. Chaberski.
COUVILLION
COUVILLION
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7443A(b)(3) 1 and Rules 180, 181, and 182.
Respondent determined deficiencies in petitioner's 1986, 1987, and 1988 Federal…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Hays Corp. v. CommissionerUnited States Tax Court · 1963
- The Hays Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Grace v. CommissionerUnited States Tax Court · 1969
3 more not listed; retrieve them via the Exa API.