Legal Opinion
Mikel A. Brown, Sr. & Debra A. Brown v. Commissioner
United States Tax Court
Decided June 10, 2019No. 26090-13Unpublished
1Opinion of the Court
T.C. Memo. 2019-69
UNITED STATES TAX COURT MIKEL A. BROWN, SR., AND DEBRA A. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 26090-13. Filed June 10, 2019. Mikel A. Brown, Sr., and Debra A. Brown, pro sese. Maria Cerina De Ramos, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: We can take judicial notice, because there can be no dispute, that western New York has made outstanding contributions to American -2- [*2] cuisine: scrumptious beef on weck,1 delicious Buffalo-style pizza,2 sweet sponge candy,3 and the incomparable spaghetti parm.4 But…
2Cases cited25 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Tokarski v. CommissionerUnited States Tax Court · 1986
- Commissioner v. LoBueSupreme Court of the United States · 1956
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
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