Opinion

Jack Brown and Clara Brown v. Commissioner of Internal Revenue

  • 799 F.2d 27
  • 58 A.F.T.R.2d (RIA) 5696
  • 1986 U.S. App. LEXIS 29669
Court
Court of Appeals for the Second Circuit
Filed
Aug 28, 1986
Status
Published
Author
Kearse
On the bench
Kearse, Cardamone, Pierce
Cited by
9 cases
Authority
More cited than 25.5%

concluding that defendant “in effect conceded the accuracy of the information on [the exhibit] as he never questioned [the witnesses] concerning the accuracy of the information thereon”

How later courts described this case

  • concluding that defendant “in effect conceded the accuracy of the information on [the exhibit] as he never questioned [the witnesses] concerning the accuracy of the information thereon”
  • interpreting similar sublease agreement
  • regulation not complied with where payment not compelled for two years

Written by the judges who cited it.

The opinion

KEARSE, Circuit Judge,

concurring:

I concur in the judgment and would affirm substantially for the reasons stated in the opinion of the Tax Court, 50 T.C.M. (CCH) 1418 (1985).

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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