Legal Opinion
Heydt v. Comm'r
United States Tax Court
Decided September 24, 2009No. 13093-08SUnpublished
1Opinion of the Court
DAVID TIMOTHY AND JENNIFER F. HEYDT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Heydt v. Comm'r
No. 13093-08S
United States Tax Court
T.C. Summary Opinion 2009-149; 2009 Tax Ct. Summary LEXIS 150;
September 24, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
David Timothy and Jennifer F. Heydt, Pro sese.
Jill Morris and Janice B. Geier, for respondent.
Dean, John F.
JOHN F. DEAN
DEAN, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 of the Internal Revenue Code in effect…
2Cases cited4 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Borbonus v. CommissionerUnited States Tax Court · 1964
- Smith v. CommissionerUnited States Tax Court · 1968