Michelle Brown v. CIR
This text of Michelle Brown v. CIR (Michelle Brown v. CIR) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fifth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Case: 17-60284 Document: 00514171715 Page: 1 Date Filed: 09/26/2017
IN THE UNITED STATES COURT OF APPEALS FOR THE FIFTH CIRCUIT
United States Court of Appeals
No. 17-60284 Fifth Circuit
FILED Summary Calendar September 26, 2017 Lyle W. Cayce MICHELLE D. BROWN, Clerk
Petitioner - Appellant
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee
Appeal from the Decision of the United States Tax Court Tax Court No. 7540-09
Before REAVLEY, PRADO, and GRAVES, Circuit Judges. PER CURIAM:* There has been no legal error in the final order of the Tax Court. Petitioner’s claim of fraud upon the court has no justification. Even if Petitioner sees a problem with the mistake of the deficiency listing, no fraud even can change the jurisdiction of the court. See Smith v. Booth, 823 F.2d 94 (5th Cir. 1987). AFFIRMED.
* Pursuant to 5TH CIR. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5TH CIR. R. 47.5.4.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Cite This Page — Counsel Stack
Michelle Brown v. CIR, Counsel Stack Legal Research, https://law.counselstack.com/opinion/michelle-brown-v-cir-ca5-2017.