Legal Opinion
Brown v. Comm'r
United States Tax Court
Decided September 28, 2011No. Docket No. 2157-10SUnpublished
1Opinion of the Court
DAVID K. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Comm'r
Docket No. 2157-10S.
United States Tax Court
T.C. Summary Opinion 2011-114; 2011 Tax Ct. Summary LEXIS 109;
September 28, 2011, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Decision will be entered under Rule 155.
David K. Brown, Pro se.
Brandon S. Cline, for respondent.
CARLUZZO, Special Trial Judge.
CARLUZZO
CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463.1 Pursuant to section 7463(b), the…
2Cases cited10 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Indopco, Inc. v. CommissionerSupreme Court of the United States · 1992
- Patricia P. Kean v. Commissioner of Internal Revenue, Robert W. Kean, III v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 2005
- Johanson v. CommissionerCourt of Appeals for the Ninth Circuit · 2008
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