Legal Opinion
Brown v. Comm'r
United States Tax Court
Decided December 21, 2016No. Docket No. 10473-14SUnpublished
1Opinion of the Court
EDGAR DAVID BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Comm'r
Docket No. 10473-14S.
United States Tax Court
T.C. Summary Opinion 2016-89; 2016 Tax Ct. Summary LEXIS 88;
December 21, 2016, Filed
Decision will be entered under Rule 155.
Edgar David Brown, Pro se.
Nicholas R. Rosado, for respondent.
VASQUEZ, Judge.
VASQUEZ
SUMMARY OPINION
VASQUEZ, Judge: This case was heard pursuant to the provisions of section 74631 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section 7463(b), the decision to be entered is not reviewable by any other court,…
2Cases cited34 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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