Brown v. Commissioner

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brown v. Commissioner

Docket No. 16972-87

United States Tax Court

T.C. Memo 1989-452; 1989 Tax Ct. Memo LEXIS 452; 57 T.C.M. (CCH) 1389; T.C.M. (RIA) 89452;

August 24, 1989

Held: Motion to reopen record and receive testimony on new issue denied.

Kenneth Austin Brown, pro se.

Rudd L. DuVall, for the respondent.

WHITAKER

MEMORANDUM OPINION

WHITAKER, Judge: This case was tried on the merits by the Court on March 7, 1988. The issue presented for opinion was the taxability of a Civil Service disability retirement pension paid to…