Legal Opinion
Stephen Jenner v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided December 8, 2025No. 25-10014Unpublished
1Opinion of the Court
USCA11 Case: 25-10014 Document: 37-1 Date Filed: 12/08/2025 Page: 1 of 13 NOT FOR PUBLICATION In the United States Court of Appeals For the Eleventh Circuit ____________________ No. 25-10014 ____________________ STEPHEN C. JENNER, JUDY A. JENNER, Petitioners-Appellants, versus COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ____________________ Petition for Review of a Decision of the U.S. Tax Court Agency No. 8903-23 ____________________ Before ROSENBAUM, GRANT, and ABUDU, Circuit Judges. PER CURIAM: Appellants Stephen and Judy Jenner filed a petition in U.S. Tax Court seeking review…
2Cases cited10 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- United States v. La FrancaSupreme Court of the United States · 1931
- Reeves v. AstrueCourt of Appeals for the Eleventh Circuit · 2008
- John W. Roberts, Cheryl W. Roberts v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1999
- Mason v. Comm'rUnited States Tax Court · 2009
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