Brown v. Commissioner

JAMES R. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Brown v. Commissioner

Docket No. 20023-92

United States Tax Court

T.C. Memo 1995-93; 1995 Tax Ct. Memo LEXIS 95; 69 T.C.M. (CCH) 2028;

March 6, 1995, Filed

Decision will be entered for respondent, with the limitation noted above regarding the amount of the deficiency in excise tax.

James R. Brown, pro se.

For respondent: Alan R. Peregoy

DAWSON, ARMEN

DAWSON

MEMORANDUM FINDINGS OF FACT AND OPINION

DAWSON, Judge: This case was assigned to Special Trial Judge Robert N. Armen, Jr. pursuant to the provisions of section 7443A(b)(4) of…