Legal Opinion
Teague-Lenard v. Comm'r
United States Tax Court
Decided November 9, 2009No. 27826-07SUnpublished
1Opinion of the Court
STEVEN LENARD AND JAMIE TEAGUE-LENARD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Teague-Lenard v. Comm'r
No. 27826-07S
United States Tax Court
T.C. Summary Opinion 2009-165; 2009 Tax Ct. Summary LEXIS 166;
November 9, 2009, Filed
PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b), THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.
Steven Lenard and Jamie Teague-Lenard, Pro sese.
Thomas L. Fenner, 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 when…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Newberry v. CommissionerUnited States Tax Court · 1981
- Robert E. Milligan v. Commissioner Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1994
- Heston v. Farmers Insurance GroupCalifornia Court of Appeal · 1984
- Schelble v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
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