# Jerome Brown, Sr. v. Commissioner of IRS

> Court of Appeals for the Fourth Circuit · October 20, 2014 · 584 F. App'x 176

URL: https://www.frixlaw.com/law-library/cases/2743810

## Case

- **Full name:** Jerome Julius BROWN, Sr., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** October 20, 2014
- **Citations:** 584 F. App'x 176
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **Judges:** Wilkinson, Niemeyer, Shedd
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/2743810

## Opinion text

UNPUBLISHED

UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT

No. 14-1470

JEROME JULIUS BROWN, SR.,

Petitioner - Appellant,

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee.

Appeal from the United States Tax Court.
(Tax Ct. No. 028061-13)

Submitted: October 9, 2014 Decided: October 20, 2014

Before WILKINSON, NIEMEYER, and SHEDD, Circuit Judges.

Affirmed by unpublished per curiam opinion.

Jerome Julius Brown, Sr., Appellant Pro Se. Michael J. Haungs,
Laurie Allyn Snyder, Tax Division, UNITED STATES DEPARTMENT OF
JUSTICE, Washington, D.C., for Appellee.

Unpublished opinions are not binding precedent in this circuit.
PER CURIAM:

Jerome Julius Brown, Sr. appeals the tax court’s order

dismissing his case for lack of jurisdiction. We have reviewed

the record and find no reversible error. Accordingly, we affirm

for the reasons stated by the tax court. See Brown v. Comm’r,

No. 028061-13 (U.S.T.C. Apr. 17, 2014). We dispense with oral

argument because the facts and legal contentions are adequately

presented in the materials before this court and argument would

not aid the decisional process.

AFFIRMED

2

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/2743810. Public record. Not legal advice.