# Jack Brown and Clara Brown v. Commissioner of Internal Revenue

> Court of Appeals for the Second Circuit · August 28, 1986 · 799 F.2d 27

URL: https://www.frixlaw.com/law-library/cases/9475280

## Case

- **Full name:** Jack BROWN and Clara Brown, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
- **Court:** Court of Appeals for the Second Circuit
- **Decided:** August 28, 1986
- **Citations:** 799 F.2d 27; 58 A.F.T.R.2d (RIA) 5696; 1986 U.S. App. LEXIS 29669
- **Precedential status:** Published
- **Opinion:** Concurrence by Kearse
- **Judges:** Kearse, Cardamone, Pierce
- **Cited by:** 9 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/9475280

## How later opinions describe it (automated extraction)

- 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”

## Opinion text

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).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9475280. Public record. Not legal advice.