Legal Opinion
Fontayne v. Comm'r
United States Tax Court
Decided July 3, 2013No. Docket No. 5492-12SUnpublishedCited by 1 opinion
1Opinion of the Court
JEAN MARIE FONTAYNE AND YVES RAYMOND FONTAYNE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Fontayne v. Comm'r
Docket No. 5492-12S
United States Tax Court
T.C. Summary Opinion 2013-54; 2013 Tax Ct. Summary LEXIS 53;
July 3, 2013, 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 under Rule 155.
Jean Marie Fontayne, Pro se.
Yves Raymond Fontayne, Pro se.
Vivian Bodey, for respondent.
DEAN, Special Trial Judge.
DEAN
SUMMARY OPINION
DEAN, Special Trial Judge: This case was heard pursuant to the…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
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3Cited by1 opinion
- Jean Marie & Yves Raymond Fontayne v. CommissionerUnited States Tax Court · 2013