Michael Alan Swanson, Petitioner, and Judith N. Swanson, Intervenor - Page 13

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          address intervenor’s motion to dismiss on the grounds that she              
          did not file a joint return with petitioner in 1999, and that               
          petitioner’s claim for relief should be denied because he had               
          actual knowledge of the pension income at the time the 1999                 
          return was filed.  For this reason, we will deny intervenor’s               
          motion in our order disposing of this case.                                 
               Reviewed and adopted as the report of the Small Tax                    
          Case Division.                                                              

                                                 An appropriate order and            
                                            decision will be entered.                




























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