Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided June 12, 1986No. Docket No. 15981-84UnpublishedCited by 2 opinions
1Opinion of the Court
BRUCE and JOANNE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 15981-84.
United States Tax Court
T.C. Memo 1986-239; 1986 Tax Ct. Memo LEXIS 369; 51 T.C.M. (CCH) 1171; T.C.M. (RIA) 86239;
June 12, 1986.
Towner S. Leeper and David Leeper, for the petitioners.
David W. Johnson, for the respondent.
KORNER
MEMORANDUM FINDINGS OF FACT AND OPINION
"KORNER, Judge: Respondent determined a deficiency in petitioners' Federal income tax in the amount of $194,326, and an addition to tax under section 6653(b) 1 against petitioner Bruce Brown in the amount of…
2Cases cited55 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
50 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Coggin v. Comr. of IRSCourt of Appeals for the Eleventh Circuit · 1996
- Harry Holof and Norma Holof v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1989