Case law

Brown v. Commissioner

61 T.C.M. 2543 · United States Tax Court · May 13, 1991

BROWN AND JUDITH M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 23602-87 United States Tax Court T.C. Memo 1991-200 ; 1991 Tax Ct. Memo LEXIS 224 ; 61 T.C.M. … Brown within the meaning of section 6653(b) . Respondent must of course prove fraud by clear and convincing evidence. Sec. 7454 ; Rule 142(b) ; *255 Stone v. Commissioner , 56 T.C. 213 , 220 (1971) .

Brown v. Commissioner

55 T.C.M. 1446 · United States Tax Court · Aug 1, 1988

BROWN AND ELAINE V. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 8436-84. United States Tax Court T.C. Memo 1988-342 ; 1988 Tax Ct. Memo LEXIS 369 ; 55 T.C.M. … Brown is insufficient to prove that he performed those services. Fink v. Commissioner, T.C. Memo. 1984-505 ; Stoll v. Commissioner, a Memorandum Opinion of this Court dated Aug. 19, 1946.

Brown v. Commissioner

70 T.C.M. 652 · United States Tax Court · Sep 11, 1995

Background In our Opinion at Brown v. Commissioner , T.C. … Supplementing Brown v. Commissioner , T.C. Memo. 1994-632 ↩ . 1.

Brown v. Commissioner

56 T.C.M. 1171 · United States Tax Court · Jan 30, 1989

DOUGLAS WAYNE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 27192-84 United States Tax Court T.C. Memo 1989-43 ; 1989 Tax Ct. Memo LEXIS 43 ; 56 T.C.M. … (RIA) 89043 ; January 30, 1989 Douglas Wayne Brown, pro se. William D. Reese, for the respondent.

Brown v. Commissioner

53 T.C.M. 94 · United States Tax Court · Feb 9, 1987

ORVELLE LEE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 22644-86. United States Tax Court T.C. Memo 1987-78 ; 1987 Tax Ct. Memo LEXIS 74 ; 53 T.C.M. … Orvelle Lee Brown, for the petitioner. Luanne S. DiMauro, for the respondent.

Brown v. Commissioner

44 T.C.M. 457 · United States Tax Court · Jul 14, 1982

BROWN and DARLENE S. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 10212-78. United States Tax Court T.C. Memo 1982-395 ; 1982 Tax Ct. Memo LEXIS 353 ; 44 T.C.M. … Wesenberg v. Commissioner, 69 T.C. 1005 (1978) . See also Nelis v. Commissioner, T.C. Memo. 1979-42 ; and Morgan v. Commissioner, T.C.

Johnson v. Commissioner

74 T.C. 1316 · United States Tax Court · Sep 17, 1980

The board of directors of CSB during those years was composed of the following individuals: Howard, Nobia, John, Roy Lefler, Jr., W. H. Ham, Homer Brown, Arthur Lewis, Dickie V. Lefler, and Garner M. Johnson. … Clark, 31 B.T.A. 1082 (1935); Byers v. Commissioner, 199 F.2d 273 (C.A. 8, 1952), affirming a Memorandum Opinion of this Court.

Brown v. Commissioner

39 T.C.M. 397 · United States Tax Court · Oct 24, 1979

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 572-77. United States Tax Court T.C. Memo 1979-434 ; 1979 Tax Ct. Memo LEXIS 90 ; 39 T.C.M. … Oberman Manufacturing Co. v.

Van Vorst v. Commissioner

7 T.C. 826 · United States Tax Court · Sep 23, 1946

A. 963; Charles Brown, 13 B. T. A. 981; and E. L. Kier, 15 B. T. A. 1114. As stated in the Brown case, this was on the theory that the interests of the wives constituted their separate property. In G. C. … Hulsman v. Ireland, 205 Cal. 345 ; 270 Pac. 948 .

Brown v. Commissioner

31 T.C.M. 296 · United States Tax Court · Mar 27, 1972

Brown and Minnie P. Brown v. Commissioner. Brown v. Commissioner Docket No. 547-71. United States Tax Court T.C. Memo 1972-73 ; 1972 Tax Ct. Memo LEXIS 182 ; 31 T.C.M. (CCH) 296 ; T.C.M. … In Johannessen v.

Brown v. Commissioner

47 T.C.M. 526 · United States Tax Court · Dec 7, 1983

ROBERT BROWN AND DOSHIE M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket Nos. 16092-81, 11602-82 United States Tax Court T.C. Memo 1983-726 ; 1983 Tax Ct. … Robert Brown and Doshie M. Brown, pro se. Joyce Levy, for the respondent.

Brown v. Commissioner

3 T.C.M. 148 · United States Tax Court · Feb 21, 1944

Brown v. Commissioner. Brown v. Commissioner Docket No. 109377. United States Tax Court 1944 Tax Ct. Memo LEXIS 368 ; 3 T.C.M. (CCH) 148 ; T.C.M. (RIA) 44044 ; February 21, 1944 *368 S. Leo Ruslander, Esq., First Nat. … Brown, 42 B.T.A. 693 and Brown v. Commissioner, 131 Fed. (2d) 640 , certiorari denied *369 318 U.S. 717 , affirming Antoinette K. Brown, 46 B.T.A. 782 .) It is unnecessary to repeat the facts shown in those opinions.

Brown v. Commissioner

2 T.C.M. 714 · United States Tax Court · Aug 31, 1943

Brown v. Commissioner. Brown v. Commissioner Docket No. 108926. United States Tax Court 1943 Tax Ct. Memo LEXIS 134 ; 2 T.C.M. (CCH) 714 ; T.C.M. (RIA) 43403 ; August 31, 1943 *134 J. L. … Commissioner v. Boeing, ( C.C.A., 9th Cir., 1939) 106 Fed. (2d) 305 , cert. denied 308 U.S. 619 ; Welch v.

Brown v. Commissioner

36 T.C.M. 581 · United States Tax Court · May 10, 1977

ELLIS V. BROWN and DOROTHY J. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 5746-75 United States Tax Court T.C. Memo 1977-138 ; 1977 Tax Ct. … Ellis V. Brown (hereinafter referred to as "Brown") holds a Ph.D. degree in organic chemistry. His employment history is as follows: research chemist at Chas. Pfizer & Co., Inc.

Brown v. Commissioner

28 T.C.M. 542 · United States Tax Court · May 15, 1969

Brown v. Commissioner. Brown v. Commissioner Docket No. 5932-67. United States Tax Court T.C. Memo 1969-99 ; 1969 Tax Ct. Memo LEXIS 197 ; 28 T.C.M. (CCH) 542 ; T.C.M. (RIA) 69099 ; May 15, 1969 , Filed John S. … See Hale v. Helvering, 85 F. 2d 819 (C.A.D.C.); Charles E. McCartney, 12 T.C. 320 (1949) ; Pat N.

Brown v. Commissioner

63 T.C.M. 1750 · United States Tax Court · Jan 8, 1992

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 17023-89 United States Tax Court T.C. Memo 1992-15 ; 1992 Tax Ct. Memo LEXIS 20 ; 63 T.C.M. (CCH) 1750 ; T.C.M. … Rule 142(a) ; Welch v. Helvering , 290 U.S. 111 , 115 (1933) ; *28 Bixby v. Commissioner , 58 T.C. 757 , 791 (1972) .

Brown v. Comm'r

2010 T.C. Summary Opinion 97 · United States Tax Court · Jul 19, 2010

Summary Opinion 2010-97 UNITED STATES TAX COURT DONALD BROWN, Petitioner v. … Donald Brown, pro se. Kathleen K. Raup, for respondent.

Brown v. Commissioner

68 T.C.M. 1510 · United States Tax Court · Dec 22, 1994

KENNETH AUSTIN BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent * Brown v. Commissioner Docket No. 16972-87 United States Tax Court T.C. Memo 1994-632 ; 1994 Tax Ct. Memo LEXIS 659 ; 68 T.C.M. … Brown v. Commissioner ↩ , 916 F.2d 710 (4th Cir. 1990), affg. in part, vacating in part, and remanding T.C. Memo. 1989-89 and T.C. Memo. 1989-452 . 1.

Browning v. Commissioner

109 T.C. 303 · United States Tax Court · Nov 25, 1997

/Mullinix was a chairman of the board that supervised the program and served on that board for 10 years. … V.

Brown v. Commissioner

32 T.C.M. 1300 · United States Tax Court · Dec 17, 1973

BROWN and KATHLEEN M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 8523-71. United States Tax Court T.C. Memo 1973-275 ; 1973 Tax Ct. Memo LEXIS 11 ; 32 T.C.M. … Petitioner did not at any time have a written employment contract with Western, but served at the pleasure of the board of directors of that corporation.