Case law

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.

Brown v. Commissioner

20 T.C.M. 1063 · United States Tax Court · Jul 28, 1961

Houston Brown and Olga R. Brown v. Commissioner. Brown v. Commissioner Docket No. 84493. United States Tax Court T.C. Memo 1961-214 ; 1961 Tax Ct. Memo LEXIS 135 ; 20 T.C.M. (CCH) 1063 ; T.C.M. … United States v. Mitchell, 283 F. 2d 935 (C.A. 5, 1960); Morgan v. Commissioner, 277 F. 2d 152 (C.A. 9, 1960); Key Homes, Inc. v.

Michael D. Brown v. Commissioner

2019 T.C. Memo. 121 · United States Tax Court · Sep 16, 2019

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 18104-17L. Filed September 16, 2019. Steven R. Mather and Lydia B. … Brown v. Commissioner, T.C. Memo. 2016-82, aff’d, 697 F. App’x 1 (D.C. Cir. 2017).

Brown v. Commissioner

46 T.C.M. 233 · United States Tax Court · May 25, 1983

BROWN and NANCY G. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 2294-79. United States Tax Court T.C. Memo 1983-291 ; 1983 Tax Ct. Memo LEXIS 491 ; 46 T.C.M. … Deely v. Commissioner, 73 T.C. 1081 , 1093 (1980) . In Whipple v.

Brown v. Commissioner

31 T.C.M. 457 · United States Tax Court · May 22, 1972

Norman Brown and Susannah G. Brown v. Commissioner. Brown v. Commissioner Docket No. 7383-70. United States Tax Court T.C. Memo 1972-114 ; 1972 Tax Ct. Memo LEXIS 138 ; 31 T.C.M. (CCH) 457 ; T.C.M. … Bingler v.

Brown v. Commissioner

57 T.C.M. 5 · United States Tax Court · Apr 4, 1989

BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 30177-85. United States Tax Court T.C. Memo 1989-144 ; 1989 Tax Ct. Memo LEXIS 143 ; 57 T.C.M. (CCH) 5 ; T.C.M. … Brown worked for the Montgomery County Board of Education, located in Troy, North Carolina.

Hesse v. Commissioner

7 T.C. 700 · United States Tax Court · Sep 10, 1946

The question presented calls for construction of section 22 (k) in the light of the situation in the State of Pennsylvania where alimony is allowed to a spouse who receives a limited divorce, a divorce from bed and board … Brown, 7 T. C. 715 . The sums in question are periodic payments received subsequent to the decree of divorce. The narrow question is whether the payments were made under a written instrument incident to such divorce.

Brown v. Comm'r

2010 T.C. Summary Opinion 56 · United States Tax Court · Apr 29, 2010

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7066-09S. Filed April 29, 2010. Angela J. Brown, pro se. Melanie E. … See Presley v. Commissioner, T.C. Memo. 1996-553.

Brown v. Commissioner

41 T.C.M. 937 · United States Tax Court · Feb 23, 1981

HUNTER BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 12487-78. United States Tax Court T.C. Memo 1981-75 ; 1981 Tax Ct. Memo LEXIS 669 ; 41 T.C.M. (CCH) 937 ; T.C.M. … Hunter Brown, pro se. Charles W. Jeglikowski , for the respondent.

Brown v. Commissioner

39 T.C.M. 442 · United States Tax Court · Nov 6, 1979

WILLIE JAMES BROWN and LINDA R. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 347-78. United States Tax Court T.C. Memo 1979-443 ; 1979 Tax Ct. … Robertson v. Commissioner, 55 T.C. 862 , 865 (1971) , Shomaker v. Commissioner, 38 T.C. 192 , 201 (1962) .

Brown v. Commissioner

23 T.C.M. 1101 · United States Tax Court · Jul 9, 1964

Brown and Frieda Brown v. Commissioner. Brown v. Commissioner Docket Nos. 2236-63, 5704-63. United States Tax Court T.C. Memo 1964-186 ; 1964 Tax Ct. Memo LEXIS 151 ; 23 T.C.M. (CCH) 1101 ; T.C.M. … It is the deductibility of his room and board expenses at Paradise that is in issue.

Veterans Foundation v. Commissioner

38 T.C. 66 · United States Tax Court · Apr 17, 1962

Veterans Foundation v. United States, 178 F. Supp. 234 . … No. 1622, 83d Cong., 2d Sess. p. 272 (1954)), shows however that the purpose of its enactment was to reverse the rule laid down by the Supreme Court in Brown Shoe Co. v. Commissioner, 339 U.S. 583 .

Brown v. Commissioner

30 T.C.M. 257 · United States Tax Court · Mar 29, 1971

Brown v. Commissioner. Brown v. Commissioner Docket No. 5487-69 SC. United States Tax Court T.C. Memo 1971-60 ; 1971 Tax Ct. Memo LEXIS 280 ; 30 T.C.M. (CCH) 257 ; T.C.M. (RIA) 71060 ; March 29, 1971 . Filed Landis G. … Brown, a practicing physician, and Nell G. Brown (hereinafter referred to as Nell) were married on November 4, 1943. Two children, Donald Wayne Brown 2 and Landis Wade Brown, were adopted during their marriage.

Brown v. Commissioner

43 T.C.M. 1163 · United States Tax Court · Apr 26, 1982

BROWN AND LILLIAN BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 15122-79. United States Tax Court T.C. Memo 1982-217 ; 1982 Tax Ct. Memo LEXIS 523 ; 43 T.C.M. … See Crawford v. Commissioner, 70 T.C. 46 (1978) ; Smyers v.

Brown v. Commissioner

62 T.C.M. 1214 · United States Tax Court · Nov 18, 1991

BROWN AND LINDA L. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 12240-89 United States Tax Court T.C. Memo 1991-560 ; 1991 Tax Ct. Memo LEXIS 608 ; 62 T.C.M. … Brown and Linda L. Brown, pro se. Louis H. Hill , for the respondent. PATE , Special Trial Judge .

Brown v. Commissioner

20 T.C.M. 177 · United States Tax Court · Feb 14, 1961

Maxwell Brown v. Commissioner. C. Maxwell Brown and Anastasia Brown v. Commissioner. Brown v. Commissioner Docket Nos. 70246, 70247. United States Tax Court T.C. Memo 1961-36 ; 1961 Tax Ct. Memo LEXIS 313 ; 20 T.C.M. … As suggested in Holland v.

Brown v. Commissioner

24 T.C.M. 1786 · United States Tax Court · Dec 15, 1965

Brown and Eula M. Brown v. Commissioner. Brown v. Commissioner Docket No. 1735-64. United States Tax Court T.C. Memo 1965-321 ; 1965 Tax Ct. Memo LEXIS 9 ; 24 T.C.M. (CCH) 1786 ; T.C.M. … Parsons v. Smith, 359 U.S. 215 ; Paragon Jewel Coal Company, Inc. v. Commissioner, 380 U.S. 624 ; and cases cited therein.

Brown v. Commissioner

1987 U.S. Tax Ct. LEXIS 186 · United States Tax Court · May 5, 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 186 ; May 5, 1987 , Decided L. W. Hamblen, Jr. , Judge. L. … Grosshandler v. Commissioner , 75 T.C. 1 (1980) ; Stoltfus v. United States , supra .

Brown v. Commissioner

64 T.C.M. 763 · United States Tax Court · Sep 16, 1992

RUSSELL REESE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 17143-90 United States Tax Court T.C. Memo 1992-548 ; 1992 Tax Ct. Memo LEXIS 571 ; 64 T.C.M. … Standard Oil Co. v. McMahon , 244 F.2d 11 , 13 (2d Cir. 1957) ; Rutland v. Commissioner , 89 T.C. 1137 , 1155 (1987) ; *581 Constanza v. Commissioner , T.C. Memo. 1985-317 . Decision will be entered under Rule 155.

Brown v. Commissioner

38 T.C.M. 91 · United States Tax Court · Jan 16, 1979

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 8581-77. United States Tax Court T.C. Memo 1979-24 ; 1979 Tax Ct. Memo LEXIS 502 ; 38 T.C.M. (CCH) 91 ; T.C.M. … Palmer v.