Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided April 26, 1982No. Docket No. 15122-79Unpublished
1Opinion of the Court
ROSCOE D. BROWN AND LILLIAN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 15122-79.
United States Tax Court
T.C. Memo 1982-217; 1982 Tax Ct. Memo LEXIS 523; 43 T.C.M. (CCH) 1163; T.C.M. (RIA) 82217;
April 26, 1982.
W. Kendall Brown and Harold N. Schneebeck, Jr., for the petitioners.
Jack Forsberg, for the respondent.
SHIELDS
MEMORANDUM OPINION
SHIELDS, Judge:* Respondent determined a deficiency of $ 5,200 in petitioners' Federal income taxes for 1976. The sole issue for decision is whether a piece of farming equipment acquired by petitioners was…
2Cases cited9 opinions
- United States v. Public Utilities CommissionSupreme Court of the United States · 1953
- Johansen v. United StatesSupreme Court of the United States · 1952
- International Longshoremen's & Warehousemen's Union v. Juneau Spruce Corp.Supreme Court of the United States · 1952
- McWilliams v. CommissionerSupreme Court of the United States · 1947
- Carasso v. CommissionerUnited States Tax Court · 1960
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