The document below outlines the contents of a taxpayer's brief for a case in the United States Tax Court. The form and content of a brief are governed by Rule 151 of Title XIV of the Tax Court Rules.

PETITIONER'S BRIEF

TABLE OF CONTENTS

CITATIONS

	Cases:

	Internal Revenue Code of 1986:

	Other Statutes:

	Tax Court Rules:

	Treasury Regulations:

	Miscellaneous:

PRELIMINARY STATEMENT

PROPOSED FINDINGS OF FACT 

POINTS RELIED UPON 

ARGUMENT

CONCLUSION