James E. Brown - Page 1

                                 T.C. Memo. 1996-100                                  

                               UNITED STATES TAX COURT                                

                            JAMES E. BROWN, Petitioner v.                             
                   COMMISSIONER OF INTERNAL REVENUE, Respondent                       

               Docket No. 10823-95.           Filed March 6, 1996.                    

               James E. Brown, pro se.                                                
               Rebecca Dance Harris, for respondent.                                  

                                 MEMORANDUM OPINION                                   
               PARR, Judge:  This matter is before the Court on                       
          petitioner's motion for summary judgment, filed November 27,                
          1995, pursuant to Rule 121.1  On December 18, 1995, respondent              

          1    All Rule references are to the Tax Court Rules of Practice             
          and Procedure, and all section references are to the Internal               
          Revenue Code in effect for the taxable years in issue, unless               
          otherwise indicated.                                                        

Page:   1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011