Legal Opinion
Brown v. Commissioner
United States Tax Court
Decided July 2, 1986No. Docket No. 28797-84Unpublished
1Opinion of the Court
STEWART L. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Brown v. Commissioner
Docket No. 28797-84.
United States Tax Court
T.C. Memo 1986-268; 1986 Tax Ct. Memo LEXIS 338; 51 T.C.M. (CCH) 1321; T.C.M. (RIA) 86268;
July 2, 1986.
Stewart L. Brown, pro se.
Albert A. Balboni, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined a deficiency in petitioner's Federal income tax for the year 1982 in the amount of $2,400 as well as additions to tax for that year pursuant to sections 6653(a)(1) and 6653(a)(2) in the amount of $120 and 50…
2Cases cited14 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- William R. And Lorna E. Hall v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Davis v. CommissionerUnited States Tax Court · 1983
- Basic Bible Church v. CommissionerUnited States Tax Court · 1980
- Warner M. Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
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