Ensyc Techs. v. Comm'r

ENSYC TECHNOLOGIES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ensyc Techs. v. Comm'r

Docket No. 14399-10S L.

United States Tax Court

T.C. Summary Opinion 2012-55; 2012 Tax Ct. Summary LEXIS 52;

June 14, 2012, Filed

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

Decision will be entered for petitioner.

Steven Jessup (an officer), for petitioner.

Michael W. Lloyd, for respondent.

MORRISON, Judge.

MORRISON

SUMMARY OPINION

MORRISON, Judge: This case was heard pursuant to section 7463 1 of the Internal Revenue Code in effect…