United States Tax Court September 30, 2003, No. 9461-02S (SCHWEMMER v. COMMISSIONER)

Also known as

United States · · · 30-09-2003

T.C. Summary Opinion 2003-138

UNITED STATES TAX COURT

ALAN C. AND ESTHER R. SCHWEMMER, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 9461-02S. Filed September 30, 2003.

Alan C. Schwemmer and Esther R. Schwemmer, pro sese.

Huong T. Duong, for respondent.

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