Legal Opinion

Brown v. Commissioner

United States Tax Court

Decided September 11, 1995No. Docket No. 16972-87Unpublished

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 1995-435; 1995 Tax Ct. Memo LEXIS 434; 70 T.C.M. (CCH) 652;

September 11, 1995, Filed

Decision will be entered pursuant to the foregoing.

Kenneth Austin Brown, pro se.

Diane Helfgott and Susan T. Mosley, for respondent.

ARMEN, Special Trial Judge

ARMEN

SUPPLEMENTAL MEMORANDUM OPINION *

ARMEN, Special Trial Judge: This case was assigned pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182. 1

This case involves deficiencies in…

2Cases cited4 opinions

  1. John H. Young and Carolyn J. Young v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1986
  2. Young v. CommissionerUnited States Tax Court · 1984
  3. Brown v. CommissionerUnited States Tax Court · 1989
  4. Miller v. CommissionerUnited States Tax Court · 1995

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