United States Tax Court February 27, 1997, Docket No. 8261-95. (Swanston v. Commissioner)
Also known as
United States · · · 27-02-1997
T.C. Memo. 1997-103
UNITED STATES TAX COURT
LINDLEY ANTHONY SWANSTON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8261-95. Filed February 27, 1997.
Lindley Anthony Swanston, pro se.
Charles M. Ruchelman, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: This case was heard
pursuant to section 7443A(b)(3)1 and Rules 180, 181, and 182.
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