Case law

Brown v. Commissioner

67 T.C.M. 3113 · United States Tax Court · Jun 20, 1994

DARRYL CRAIG BROWN, A.K.A. JOHN D. RODEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 13817-92 United States Tax Court T.C. Memo 1994-282 ; 1994 Tax Ct. … Co. v.

Brown v. Commissioner

40 T.C.M. 725 · United States Tax Court · Jul 22, 1980

BROWN AND JOAN C. BROWN, ET AL, 1 Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 10262-76, 10263-76, 10264-76, 10265-76, 10266-76, 10267-76, 10268-76. … Kingbay v.

Oregon Brass Works v. War Contracts Price Adjustment Board

16 T.C. 1145 · United States Tax Court · May 23, 1951

See Harney, et al. v. Land, 14 T. C. 666 , and Buck, v. W. C. P. A. B., 10 T. C. 623 . … Knight Aeuen, Price Adjustment Board.

Brown v. Commissioner

1995 U.S. Tax Ct. LEXIS 66 · United States Tax Court · Apr 14, 1995

ROBERT LLOYD BROWN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Brown v. Commissioner Docket No. 11869-92 United States Tax Court 1995 U.S. Tax Ct. LEXIS 66 ; April 14, 1995 , Entered Julian I.

Brown v. Commissioner

56 T.C.M. 638 · United States Tax Court · Nov 14, 1988

HAROLD BROWN AND CARYN MATCHINGA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 16331-84. United States Tax Court T.C. Memo 1988-527 ; 1988 Tax Ct. … During the years in issue, petitioner Harold Brown was an executive with American International Television Inc., and petitioner Caryn Matchinga Brown was an actress.

Brown v. Commissioner

65 T.C.M. 2960 · United States Tax Court · Jun 15, 1993

RANDALL AND BETTY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 26778-91 United States Tax Court T.C. Memo 1993-263 ; 1993 Tax Ct. Memo LEXIS 265 ; 65 T.C.M. … For pro se: Randall Brown. For respondent: John J. Boyle.

Brown v. Commissioner

61 T.C.M. 2849 · United States Tax Court · Jun 10, 1991

BROWN AND JOANNA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 30801-88 United States Tax Court T.C. Memo 1991-260 ; 1991 Tax Ct. Memo LEXIS 308 ; 61 T.C.M. … Brown also was a director, officer, and salesman of Cate Equipment.

Brown v. Commissioner

61 T.C.M. 2832 · United States Tax Court · Jun 6, 1991

JOSEPH BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 3943-90 United States Tax Court T.C. Memo 1991-255 ; 1991 Tax Ct. Memo LEXIS 298 ; 61 T.C.M. (CCH) 2832 ; T.C.M. … Brown in 1987.

Bent v. Commissioner

87 T.C. 236 · United States Tax Court · Jul 28, 1986

Seay v. Commissioner, supra. In Mitchum v. … Monroe v. Pape, 365 U.S. 167 ; McNeese v. Board of Education, 373 U.S. 668 ; Shelley v. Kraemer, 334 U.S. 1 ; Zwickler v. Koota, 389 U.S. 241, 245-249 ; H.

Brown v. Commissioner

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

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.

Brown v. Commissioner

52 T.C.M. 1198 · United States Tax Court · Dec 22, 1986

BROWN and GLORIA J. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 35601-85. United States Tax Court T.C. Memo 1986-591 ; 1986 Tax Ct. Memo LEXIS 11 ; 52 T.C.M. … Brown, pro se. Robert B. Dugan and Anthony A. Falzone , for the respondent.

Brown v. Commissioner

38 T.C.M. 886 · United States Tax Court · Jun 4, 1979

BROWN and SHIRLEY BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 7139-77. United States Tax Court T.C. Memo 1979-220 ; 1979 Tax Ct. Memo LEXIS 305 ; 38 T.C.M. … Brown, for the petitioners. Rudolf L. Jansen, for the respondent.

Brown v. Commissioner

25 T.C.M. 498 · United States Tax Court · Apr 28, 1966

Brown v. Commissioner. Brown v. Commissioner Docket No. 4992-64. United States Tax Court T.C. Memo 1966-92 ; 1966 Tax Ct. Memo LEXIS 193 ; 25 T.C.M. (CCH) 498 ; T.C.M. (RIA) 66092 ; April 28, 1966 *193 Grant N. … Brown, Sr., the husband of the petitioner and the father of their son Harry H. Brown, Jr., was the founder and, until his death on December 14, 1955, the president and chief stockholder of the Company.

Brown v. Commissioner

8 T.C.M. 816 · United States Tax Court · Sep 8, 1949

Brown v. Commissioner. George C. Kuehnert v. Commissioner. Brown v. Commissioner Docket Nos. 20318, 20319. United States Tax Court 1949 Tax Ct. Memo LEXIS 79 ; 8 T.C.M. (CCH) 816 ; T.C.M. … Brown 20318 $3,033.14 $302.36 $104.02 George C.

Brown v. Commissioner

15 T.C.M. 709 · United States Tax Court · Jun 19, 1956

Brown and Bessie I. Brown v. Commissioner. Brown v. Commissioner Docket No. 55699. United States Tax Court T.C. Memo 1956-141 ; 1956 Tax Ct. Memo LEXIS 150 ; 15 T.C.M. (CCH) 709 ; T.C.M. … Brown. "(a) The said M. J.

Brown v. Commissioner

57 T.C.M. 1557 · United States Tax Court · Aug 31, 1989

AND GLORIA BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 20910-88 United States Tax Court T.C. Memo 1989-475 ; 1989 Tax Ct. Memo LEXIS 476 ; 57 T.C.M. … Brown had foot surgery which left her disabled. From January through March 1985, Mrs. Brown received $ 1,554 in unemployment compensation.

Brown v. Commissioner

59 T.C.M. 463 · United States Tax Court · Apr 23, 1990

JEREMIAH AND ROSE MARIE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 30255-88 United States Tax Court T.C. Memo 1990-204 ; 1990 Tax Ct. Memo LEXIS 223 ; 59 T.C.M. … Jeremiah Brown, pro se. Robin L. Herrell , for the respondent. RUWE, Judge .

Brown v. Commissioner

34 T.C.M. 583 · United States Tax Court · May 5, 1975

BROWN, AS TRANSFEREE OF ASSETS OF SILVER SPRINGS HOMES, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent WILLARD R. BROWN, AS TRANSFEREE OF ASSETS OF KAMAR DEVELOPERS, INC., Petitioner v. … COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 3793-70, 3795-70. United States Tax Court T.C. Memo 1975-120 ; 1975 Tax Ct. Memo LEXIS 247 ; 34 T.C.M. (CCH) 583 ; T.C.M.

Brown v. Commissioner

18 T.C.M. 483 · United States Tax Court · May 26, 1959

Brown and Mildred L. Brown, husband and wife v. Commissioner. The D. S. Brown Company v. Commissioner. Brown v. Commissioner Docket Nos. 66357, 66358. United States Tax Court T.C. Memo 1959-109 ; 1959 Tax Ct. … Brown over sales price ($227,420 minus $180,219.49) 47,200.51 $141,834.46 On August 5, 1949, the board of directors of the corporation authorized the acquisition from Brown of certain machinery and equipment for $180,219.49

Brown v. Commissioner

58 T.C.M. 310 · United States Tax Court · Sep 28, 1989

GREGORY DAMONNE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 17512-87 United States Tax Court T.C. Memo 1989-541 ; 1989 Tax Ct. Memo LEXIS 541 ; 58 T.C.M. … Brown. Mrs. Brown also recalled that at some point during the 1970's Mr. Brown inherited $ 10,000 from "a lady who raised him." Mrs. Brown deposited these funds in their joint account. To her knowledge Mr.