Note on "A. Gorguis, A reliable approach to the solution of Navier-Stokes equations, Appl. Math. Lett. 25 (2012) 2015-2017"
Gorguis' claim of being able to transform Navier-Stokes equations into linear ones through the Cole-Hopf transformation is disputed. It is shown that the cases treated by Gorguis are intrinsically linear; involving a velocity potential (psi) that is governed by Laplace's equation. They require the external force to be conservative and the initial and boundary conditions to admit such cases of fluid flow. The pressure cannot be known a priori, as suggested by Gorguis, but is determined so that it can be consistent with (psi). Other errors in the cited article are also indicated.