1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 51 T.C.M.
  5. 51 T.C.M. 1171 (1986)
 

BROWN v. COMMISSIONER

Docket No. 15981-84.

51 T.C.M. 1171 (1986)

T.C. Memo. 1986-239

Bruce and Joanne Brown v. Commissioner.

United States Tax Court.

Filed June 12, 1986.

Attorney(s) appearing for the Case

Towner S. Leeper and David Leeper, 661 Mesa Hills, El Paso, Tex., for the petitioners. David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

KÖRNER, Judge:

Respondent determined a deficiency in petitioners' Federal income tax in the amount of $194,326, and an addition to tax under section 6653(b)1 against petitioner Bruce Brown in the amount of $98,424 for the taxable year ended December 31, 1978.

The issues presented for decision are: (1) Whether the period of assessment of the tax due for petitioners' taxable...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases