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U.S. Court of Appeals for the Fifth Circuit, 2017

Brown v. Commissioner

Brown v. Commissioner
U.S. Court of Appeals for the Fifth Circuit · Decided September 26, 2017 · Graves, Prado, Reavley
697 F. App'x 441

Brown v. Commissioner

Opinion of the Court

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Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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