Denton v. Comm'r

CANDANCE A. DENTON, Petitioner, AND TIMOTHY DENTON, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Denton v. Comm'r

No. 19779-06S

United States Tax Court

T.C. Summary Opinion 2009-87; 2009 Tax Ct. Summary LEXIS 87;

June 2, 2009, Filed

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

Candance A. Denton, Pro se.

Timothy T. Denton, Pro se.

James R. Rich, for respondent.

Carluzzo, Lewis R.

LEWIS R. CARLUZZO

CARLUZZO, Special Trial Judge: This case was heard pursuant to the provisions of section 7463. 1 Pursuant to section 7463(b),…