Brown v. Commissioner
United States Tax Court
Held: Petitioner's tutoring business determined to be a legitimate business activity and his business losses for the years in issue determined.
1Opinion of the Court
KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *
Brown v. Commissioner
Docket No. 16972-87
United States Tax Court
T.C. Memo 1994-632; 1994 Tax Ct. Memo LEXIS 659; 68 T.C.M. (CCH) 1510;
December 22, 1994, Filed
Decision will be entered under Rule 155.
Held: Petitioner's tutoring business determined to be a legitimate business activity and his business losses for the years in issue determined.
Kenneth Austin Brown, pro se.
For respondent: Ruud L. DuVall
WHITAKER
WHITAKER
SUPPLEMENTAL MEMORANDUM OPINION
WHITAKER, Judge: Deficiencies were asserted by respondent for the years…
2Cases cited1 opinion
- Brown v. CommissionerUnited States Tax Court · 1989