Case law

Brown v. Commissioner

42 T.C.M. 91 · United States Tax Court · Jun 17, 1981

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 13120-78. United States Tax Court T.C. Memo 1981-294 ; 1981 Tax Ct. Memo LEXIS 446 ; 42 T.C.M. (CCH) 91 ; T.C.M. … Section 7454(a); Rule 142(b); Gilday v. Commissioner , 62 T.C. 260 (1974) . Fraud is the intent to evade a tax believed to be owing. Powell v. Granquist , 252 F.2d 56 (9th Cir. 1958) ; McGee v.

Brown v. Commissioner

29 T.C.M. 676 · United States Tax Court · Jun 16, 1970

Brown and Eileen M. Brown v. Commissioner. Brown v. Commissioner Docket No. 2955-68. United States Tax Court T.C. Memo 1970-156 ; 1970 Tax Ct. Memo LEXIS 203 ; 29 T.C.M. (CCH) 676 ; T.C.M. … Commissioner v. Sullivan, 356 U.S. 27 (1958) .

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

12 T.C.M. 1172 · United States Tax Court · Oct 22, 1953

Brown v. Commissioner. Brown v. Commissioner Docket No. 30941. United States Tax Court 1953 Tax Ct. Memo LEXIS 84 ; 12 T.C.M. (CCH) 1172 ; T.C.M. … In Meso v. Viley, 102 Fed.

Brown v. Commissioner

13 T.C.M. 1115 · United States Tax Court · Dec 10, 1954

Joseph Michael Brown v. Commissioner. Brown v. Commissioner Docket No. 51857. United States Tax Court T.C. Memo 1954-216 ; 1954 Tax Ct. Memo LEXIS 28 ; 13 T.C.M. (CCH) 1115 ; T.C.M. … Joseph Michael Brown, pro se, 101 South 37th Street, Louisville, Ky., for the petitioner. John L. Carey, Esq., for the respondent.

Brown v. Commissioner

37 T.C.M. 1003 · United States Tax Court · Jun 26, 1978

BROWN AND SUE M. BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 438-76. United States Tax Court T.C. Memo 1978-234 ; 1978 Tax Ct. Memo LEXIS 278 ; 37 T.C.M. … Brown and Sue M. Brown (petitioners) were legal residents of Eureka, California, when they filed their petition in this case. Fred A.

Brown v. Commissioner

9 T.C.M. 1054 · United States Tax Court · Nov 20, 1950

Fisher Brown v. Commissioner. Winnie F. Brown v. Commissioner. Brown v. Commissioner Docket Nos. 23799, 23800. United States Tax Court 1950 Tax Ct. Memo LEXIS 39 ; 9 T.C.M. (CCH) 1054 ; T.C.M. … See also Washburn v. Commissioner, 51 Fed. (2d) 949 ; Foss v. Commissioner, 75 Fed. (2d) 326 ; Maloney v. Spencer, 172 Fed. (2d) 638 .

Huntington Nat'l Bank v. Commissioner

13 T.C. 760 · United States Tax Court · Nov 21, 1949

Brown v. Helvering, 291 U. S. 193 ; New Colonial Ice Co. v. Helvering, 292 U. S. 435 . This, petitioner has failed to do. The disallowance of the deduction under section 812 (b) (5) is therefore approved. … OVERPAYMENT EOUND BY BOARD.

Brown v. Commissioner

29 T.C.M. 1126 · United States Tax Court · Aug 31, 1970

Brown v. Commissioner. Brown v. Commissioner Docket No. 2456-67. United States Tax Court T.C. Memo 1970-253 ; 1970 Tax Ct. Memo LEXIS 114 ; 29 T.C.M. (CCH) 1126 ; T.C.M. (RIA) 70253 ; August 31, 1970 , Filed Stanley M. … Welch v. Helvering, 290 U.S. 111 (1933) .

Brown v. Comm'r

2009 T.C. Summary Opinion 176 · United States Tax Court · Nov 25, 2009

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 4887-08S. Filed November 25, 2009. David W. Brown, pro se. Marshall R. … Giamelli v. Commissioner, 129 T.C. 107, 111 (2007); Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Here we consider the only issue raised by Brown at his lien hearing.

Brown v. Comm'r

2009 T.C. Summary Opinion 171 · United States Tax Court · Nov 23, 2009

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 24080-07S. Filed November 23, 2009. Courtney A. Brown, pro se. L. … Armstrong World Indus., Inc. v. Commissioner, 974 F.2d 422, 430 (3d Cir. 1992), affg. T.C. Memo. 1991-326; FPL Group, Inc. & Subs. v. Commissioner, T.C. Memo. 2005-208.

Brown v. Commissioner

45 T.C.M. 1364 · United States Tax Court · Apr 25, 1983

BROWN and GERTRUDE BROWN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Brown v. Commissioner Docket No. 13337-81. United States Tax Court T.C. Memo 1983-217 ; 1983 Tax Ct. Memo LEXIS 561 ; 45 T.C.M. … Brown (hereinafter petitioner) and Gertrude Brown, husband and wife, resided in Mesa, Arizona, when they filed their petition in this case.

Donor Realty Corp. v. Commissioner

17 T.C. 899 · United States Tax Court · Nov 29, 1951

Donor Realty Corporation, Petitioner, v. Commissioner of Internal Revenue, Respondent Donor Realty Corp. v. Commissioner Docket No. 28088 United States Tax Court 17 T.C. 899 ; 1951 U.S. Tax Ct. … The petitioner's president was Frederick Brown. His grandson Jack M. Brown was vice president. The stockholders were Frederick Brown and Rose Brown, his wife, each holding 25 shares of capital stock, of no par value.

Simmons-Brown v. Comm'r

2015 T.C. Summary Opinion 62 · United States Tax Court · Oct 15, 2015

Summary Opinion 2015-62 UNITED STATES TAX COURT DORIS SIMMONS-BROWN AND JOE BROWN, Petitioners v. … Lakhani v. Commissioner, 142 T.C. 151, 165 (2014); Carlebach v. Commissioner, 139 T.C. 1, 17 (2012).

Krim-Ko Corp. v. Commissioner

16 T.C. 31 · United States Tax Court · Jan 11, 1951

Brown v. Helvering, 291 U. S. 193 ), and this was true originally as to bad debts. … Brown v. Helvering, 291 U. S. 193 ; Capital Warehouse Co., 9 T. C. 966 , affd. (C. A. 8), 171 Fed. (2d) 395; Clay Sewer Pipe Assn., 1 T. C. 529 , affd. (C. A. 3), 139 Fed. (2d) 130; Your Health Club, Inc., 4 T.

Brown v. Comm'r

2009 T.C. Summary Opinion 89 · United States Tax Court · Jun 4, 2009

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12119-07S. Filed June 4, 2009. William A. Brown, pro se. Carrie L. … See, e.g., Commissioner v.

Draper & Co. v. Commissioner

5 T.C. 822 · United States Tax Court · Sep 28, 1945

In the recent case of Miller Manufacturing Co. v. … Austin v. United States , 28 Fed. (2d) 677 ; Gray & Co. v. United States , 35 Fed. (2d) 968 ; Thomas N. Perkins , 33 B. T. A. 606 , 622 . We think the following quotation from the court's opinion in Gray & Co. v.

Brown v. Comm'r

2008 T.C. Summary Opinion 121 · United States Tax Court · Sep 16, 2008

BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23720-05S. Filed September 16, 2008. … Before 1991 petitioner married Stephen Brown (Brown). During the 1990s Brown and petitioner worked in real estate in Florida, California, and Hawaii.

Ellery v. Commissioner

4 T.C. 407 · United States Tax Court · Dec 4, 1944

But in Commissioner v. … In Commissioner v.

Church of Ethereal Joy v. Commissioner

83 T.C. 20 · United States Tax Court · Jul 17, 1984

Memo. 1983-59 ; Owens v. Commissioner, T.C. Memo. 1982-671 ; Mustain v. Commissioner, T.C. Memo. 1982-670 ; Woods v. Commissioner, T.C. Memo. 1982-653 ; Magin v. Commissioner, T.C. Memo. 1982-383 ; Schilberg v. … Memo. 1982-336 ; Kellman v. Commissioner, T.C. Memo. 1981-615 ; Riemers v. Commissioner, T.C. Memo. 1981-456 ; Brown v. Commissioner, T.C. Memo. 1980-553 ; Ross v. Commissioner, T.C.