Legal Opinion
Swanson v. Comm'r
United States Tax Court
Decided February 10, 2009No. 14032-06UnpublishedCited by 4 opinions
1Opinion of the Court
GARY W. SWANSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Swanson v. Comm'r
No. 14032-06
United States Tax Court
T.C. Memo 2009-31; 2009 Tax Ct. Memo LEXIS 32; 97 T.C.M. (CCH) 1127;
February 10, 2009, Filed
Vivian D. Hoard, for petitioner.
Horace Crump, for respondent.
Goeke, Joseph Robert
JOSEPH ROBERT GOEKE
MEMORANDUM FINDINGS OF FACT AND OPINION
GOEKE, Judge: This case is before the Court on a petition for redetermination of an affected items notice of deficiency sent April 17, 2006, in which respondent determined that petitioner is liable for additions to tax for 1983 as follows:
*2*Ad…
2Cases cited24 opinions
- Freytag v. CommissionerSupreme Court of the United States · 1991
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Freytag v. CommissionerUnited States Tax Court · 1987
- Beck v. CommissionerUnited States Tax Court · 1985
19 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- Wakefield v. Comm'rUnited States Tax Court · 2015
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- CNT Investors, LLC, Charles C. Carroll, Tax Matters Partner v. CommissionerUnited States Tax Court · 2015