Legal Opinion
Kenneth Gustaf Swanberg v. Commissioner
United States Tax Court
Decided August 25, 2020No. 10266-19LUnpublished
1Opinion of the Court
T.C. Memo. 2020-123
UNITED STATES TAX COURT KENNETH GUSTAF SWANBERG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 10266-19L. Filed August 25, 2020. Kenneth Gustaf Swanberg, pro se. Stephen C. Welker and Bartholomew Cirenza, for respondent. MEMORANDUM OPINION LAUBER, Judge: In this collection due process (CDP) case, petitioner seeks review pursuant to section 6330(d)(1)1 of the determination by the Internal 1 All statutory references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and…
2Cases cited20 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
- Murphy v. Commissioner of IRSCourt of Appeals for the First Circuit · 2006
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