United States Tax Court April 17, 2014, Docket No. 28061-13. (Brown v. Comm'r)

JEROME JULIUS BROWN, SR., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Brown v. Comm'r Docket No. 28061-13. United States Tax Court 2014 U.S. Tax Ct. LEXIS 52; April 17, 2014, Entered *52 Jerome Julius Brown Sr., Primary Petitioner, Pro se. For Commissioner of Internal Revenue, Respondent: Michele Ann Yates, Washington, DC. Michael B. Thornton, Chief Judge. Michael B.