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Legal Opinion

Jean Marie & Yves Raymond Fontayne v. Commissioner

United States Tax Court

Decided July 3, 2013No. 5492-12SUnpublished

1Opinion of the Court

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-54

UNITED STATES TAX COURT JEAN MARIE FONTAYNE AND YVES RAYMOND FONTAYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 5492-12S. Filed July 3, 2013. Jean Marie Fontayne and Yves Raymond Fontayne, pro sese. Vivian Bodey, for respondent. SUMMARY OPINION DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect when the petition was filed. Pursuant to section…

2Cases cited18 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  4. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  5. HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001

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