T.C. Summary Opinion 2007-9
UNITED STATES TAX COURT
MICHAEL ALAN SWANSON, Petitioner,
AND JUDITH N. SWANSON, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5412-05S. Filed January 17, 2007.
Michael Alan Swanson, pro se.
Deborah McIntosh, for intervenor.
Michael Lloyd, for respondent.
GOLDBERG, Special Trial Judge: This is a case arising under
sections 6015 and 7463 of the Internal Revenue Code as in effect
at the time the petition was filed. Unless otherwise indicated,
subsequent section references are to the Internal Revenue Code of
1986 as amended, and Rule references are to the Tax Court Rules
of Practice and Procedure. The decision to be entered is not
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