# Brown v. Commissioner

> United States Tax Court · May 6, 1987 · 1987 U.S. Tax Ct. LEXIS 185

URL: https://www.frixlaw.com/law-library/cases/4611143

## Case

- **Full name:** ROBERT L. BROWN v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** United States Tax Court
- **Decided:** May 6, 1987
- **Citations:** 1987 U.S. Tax Ct. LEXIS 185
- **Precedential status:** Unpublished
- **Opinion:** Opinion
- **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/4611143

## Opinion text

ROBERT L. BROWN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Brown v. Commissioner
Docket No.: 20695-85
United States Tax Court
1987 U.S. Tax Ct. LEXIS 185 ;
May 6, 1987 , Entered
*185 L. W. Hamblen, Jr., Judge.
L. W. Hamblen, Jr.
ORDER AND DECISION For the reasons set forth forth in the Memorandum Sur Order, served herewith, it is
ORDERED that respondent's Motion to Impose Sanctions for Failure to Comply with Discovery Requests and to Obey Court Order, filed on February 17, 1987, is granted and this case is dismissed pursuant to Rule 104(c), Tax Court Rules of Practice and Procedure. It is further
ORDERED AND DECIDED that there is due from petitioner the following deficiencies in and additions to Federal income tax: IRC of 1954, as amended
Year Deficiency Sec.6653(b)
1976 $ 19,194.23 $ 9,597.12
1977 17,575.27 8,787.64
1978 23,275.88 11,637.94
L. W. Hamblen, Jr. Judge

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4611143. Public record. Not legal advice.
