# Brown v. Commissioner

> Court of Appeals for the Fifth Circuit · September 26, 2017 · 697 F. App'x 441

URL: https://www.frixlaw.com/law-library/cases/8683246

## Case

- **Full name:** Michelle D. BROWN v. COMMISSIONER OF INTERNAL REVENUE
- **Court:** Court of Appeals for the Fifth Circuit
- **Decided:** September 26, 2017
- **Citations:** 697 F. App'x 441
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Graves, Prado, Reavley
- **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/8683246

## Opinion text

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Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.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/8683246. Public record. Not legal advice.