1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 85 T.C.M.
  5. 85 T.C.M. 1015 (2003)
 

BROWN v. COMMISSIONER

Docket No. 3685-01L.

85 T.C.M. 1015 (2003)

T.C. Memo. 2003-73

Jerome Edward Brown and Mary L. Smith Brown v. Commissioner.

United States Tax Court.

Filed March 13, 2003.

Attorney(s) appearing for the Case

Jerome Edward Brown, pro se.1

Gerard Mackey, for the respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Pursuant to section 6330(d),2 petitioners seek review of respondent's determination to proceed with collection of their 1995, 1996, and 1997 tax liabilities.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The deemed admissions, the stipulation of facts, and the attached exhibits are incorporated herein by this reference.

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