# Michelle Brown v. CIR

> Court of Appeals for the Fifth Circuit · September 26, 2017

URL: https://www.frixlaw.com/law-library/cases/4206446

## Case

- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** September 26, 2017
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **Nature of suit:** Tax Court
- **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/4206446

## Opinion text

Case: 17-60284 Document: 00514171715 Page: 1 Date Filed: 09/26/2017

IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT

United States Court of Appeals

No. 17-60284
Fifth Circuit

FILED
Summary Calendar September 26, 2017
Lyle W. Cayce
MICHELLE D. BROWN, Clerk

Petitioner - Appellant

v.

COMMISSIONER OF INTERNAL REVENUE,

Respondent - Appellee

Appeal from the Decision
of the United States Tax Court
Tax Court No. 7540-09

Before REAVLEY, PRADO, and GRAVES, Circuit Judges.
PER CURIAM:*
There has been no legal error in the final order of the Tax Court.
Petitioner’s claim of fraud upon the court has no justification. Even if
Petitioner sees a problem with the mistake of the deficiency listing, no fraud
even can change the jurisdiction of the court. See Smith v. Booth, 823 F.2d 94
(5th Cir. 1987).
AFFIRMED.

* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH
CIR. R. 47.5.4.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4206446. Public record. Not legal advice.