United States Tax Court January 17, 2007, No. 5412-05S (Swanson v. Comm'r)

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United States · · · 17-01-2007

T.C. Summary Opinion 2007-9

UNITED STATES TAX COURT

MICHAEL ALAN SWANSON, Petitioner,

AND JUDITH N. SWANSON, Intervenor v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 5412-05S. Filed January 17, 2007.

Michael Alan Swanson, pro se.

Deborah McIntosh, for intervenor.

Michael Lloyd, for respondent.

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