United States Tax Court May 12, 1981, Docket No. 6047-78. (Swann v. Commissioner)

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United States · · · 12-05-1981

EPHRAIM J. SWANN and GWEN W. SWANN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Swann v. Commissioner Docket No. 6047-78. United States Tax Court T.C. Memo 1981-236; 1981 Tax Ct. Memo LEXIS 507; 41 T.C.M. (CCH) 1478; T.C.M. (RIA) 81236; May 12, 1981. Ephraim J. Swann, pro se. John C. Meaney, for the respondent.

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