Donald H. Brown v. Comm'r of Internal Revenue, 523 F.2d 365 (8th Cir. 1975). · Go Syfert
Donald H. Brown v. Comm'r of Internal Revenue, 523 F.2d 365 (8th Cir. 1975). Cases Citing This Book View Copy Cite
25 citation events (5 in the last 25 years) across 9 distinct courts.
Treatment trajectory · 1977 → 2026 · click a year to view as-of
1977 2001 2026
Top citers, strongest first. 8 distinct citers. How cited ↗
examined Cited as authority (verbatim quote) United States v. Lopez-Llamas
5th Cir. · 2024 · signal: see · quote attribution · 1 verbatim quote · confidence high
we can find obvious error here only if the facts in the record compel the conclusion that the seizure was illegal. no facts appear in this record to convince us that the evidence should have been suppressed . . . .
discussed Cited as authority (rule) State v. Miller
N.C. · 2018 · confidence medium
LaFave, Search and Seizure § 11.7(e), at 584 (5th ed. 2012) (alteration in original) (quoting United States v. Meadows, 523 F.2d 365, 368 (5th Cir. 1975), cert. denied, 424 U.S. 970 , 96 S. Ct. 1469 (1976)).
discussed Cited as authority (rule) United States v. Ricky Germaine Atkins
11th Cir. · 2017 · confidence medium
Atkins claims that “the government did not provide an excuse for the delay.” But in reviewing for plain error, “we cannot penalize the Government for failing to introduce evidence” regarding its actions when Atkins’s failure to timely move for suppression “seemed to make such a showing unnecessary.” See United States v. Meadows, 523 F.2d 365, 368 (5th Cir. 1975).
cited Cited as authority (rule) United States v. Guy Stephen Wertz, United States of America v. George William Vaughn, United States of America v. Thomas Jefferson Clyburn
4th Cir. · 1980 · confidence medium
United States v. Williams, 544 F.2d at 1219 ; United States v. Meadows, 523 F.2d at 368. 6 .
cited Cited as authority (rule) State v. Kasper
Vt. · 1979 · signal: cf. · confidence medium
Cf. United States v. Meadows, 523 F.2d 365, 368 (5th Cir. 1975) (plain error can be invoked only where irregularity was obvious or manifest).
discussed Cited "see" United States v. Ramon Milian-Rodriguez
11th Cir. · 1987 · signal: see · confidence high
See United States v. Meadows, 523 F.2d 365 , 368 & n. 5 (5th Cir.1975) (plain error rule applicable only when error is manifest and substantial), cert. denied, 424 U.S. 970 , 96 S.Ct. 1469 , 47 L.Ed.2d 738 (1976).
cited Cited "see" Sims v. Commissioner
Tax Ct. · 1979 · signal: see · confidence high
See Brown v. Commissioner, 62 T.C. 551 , 555-556 (1974) , affd. 523 F. 2d 365 (8th Cir. 1975) ; Gruwald v. Commissioner, 51 T.C. 108 , 115 (1968) .
cited Cited "see, e.g." United States v. Lonnie M. Brown, Robert L. Newsome, James B. Finney, Julian E. Seymour, Jr., and Benjamin Clyde Cranford, Jr.
5th Cir. · 1977 · signal: see also · confidence low
See also United States v. Meadows, 523 F.2d 365 , 368 n. 5 (5th Cir. 1975), cert, denied, 424 U.S. 970 , 96 S.Ct. 1469 , 47 L.Ed.2d 738 (1976).
Retrieving the full opinion text from the archive…
Donald H. BROWN, Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Appellee
74-1989.
Court of Appeals for the Eighth Circuit.
Sep 24, 1975.
523 F.2d 365
James Q. Fisher, Encino, Cal., and Joel Kreiner, Hollywood, Cal., for appellant., Scott P. Crampton, Asst. Atty. Gen., and Gilbert E. Andrews, Jonathan S. Cohen and Arthur L. Bailey, Attys., Tax Division, Dept, of Justice, Washington, D. C., for appellee.
Vogel, Heaney, Stephenson.
Cited by 6 opinions  |  Published
PER CURIAM.

In this appeal the appellant-taxpayer contends that the Tax Court erred in denying as a tax deduction for medical expense the cost of Scientology “processing” for himself and his wife, including transportation for his wife’s attendance at the.Hubbard College of Scientology in Sussex, England, and in Edinborough, Scotland. We reject appellant’s contentions and affirm the judgment of the Tax Court on the basis of its well-reasoned and comprehensive opinion. See Rule 14.