Citation Codes Equivalent Citations citation codes Docket Number No. 2007-1718. See more information ... Smart Summary Please sign up to generate summary. Brown v. Le MERIT DECISIONS WITH OPINIONS Moyer, C.J., and Lundberg Stratton, O'Connor, and Lanzinger, JJ., concur. Pfeifer and Cupp, JJ., concur in affirming the decision of the Board of Tax Appeals on the basis of the analysis in part III only.