Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided June 26, 1978No. Docket No. 438-76Unpublished
1Opinion of the Court
FRED A. BROWN AND SUE M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 438-76.
United States Tax Court
T.C. Memo 1978-234; 1978 Tax Ct. Memo LEXIS 278; 37 T.C.M. (CCH) 1003; T.C.M. (RIA) 78234;
June 26, 1978, Filed
Earl G. Stokes, for the petitioners.
Gordon W. Cook, for the respondent.
DAWSON
MEMORANDUM FINDINGS OF FACT AND OPINION
DAWSON, Judge: Respondent determined the following deficiencies in petitioners' Federal income taxes and additions to tax:
Addition to Tax
Year
Deficiency
1Sec. 6653 (a)
1972
$ 2,951.08
$ 147.55
1973
2,494.21
124.71
After…
2Cases cited17 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. JanisSupreme Court of the United States · 1976
- Helvering v. TaylorSupreme Court of the United States · 1935
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
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