Legal Opinion
BETTENCOURT v. COMMISSIONER
United States Tax Court
Decided November 29, 2005No. 13542-04SUnpublished
1Opinion of the Court
ROBIN A. AND SUSAN D. BETTENCOURT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
BETTENCOURT v. COMMISSIONER
No. 13542-04S
United States Tax Court
T.C. Summary Opinion 2005-175; 2005 Tax Ct. Summary LEXIS 20;
November 29, 2005, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Robin A. and Susan D. Bettencourt, Pro se.
Aimee R. Lobo-Berg, for respondent.
Couvillion, D. Irvin.
D. IRVIN COUVILLION
COUVILLION, Special Trial Judge: This case was heard pursuant to section 7463 in effect when the petition was filed. 1 The…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Woodward v. CommissionerSupreme Court of the United States · 1970
- W. Horace Williams, Sr., and Viola Bloch Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1957
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
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