United States Tax Court September 28, 2011, Docket No. 2157-10S. (Brown v. Comm'r)

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United States · · · 28-09-2011

T.C. Summary Opinion 2011-114

UNITED STATES TAX COURT

DAVID K. BROWN, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 2157-10S. Filed September 28, 2011.

David K. Brown, pro se.

Brandon S. Cline, for respondent.

CARLUZZO, Special Trial Judge: This case was heard pursuant

to the provisions of section 7463.

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