United States Tax Court September 23, 2010, Docket No. 13856-09S. (Rockwood Gewanna Summerfield v. Comm'r)

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United States · · · 23-09-2010

T.C. Summary Opinion 2010-143

UNITED STATES TAX COURT

ROCKWOOD GEWANNA SUMMERFIELD, JR., Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 13856-09S. Filed September 23, 2010.

Peter Andrew Lowy, for petitioner.

Benjamin J. Peeler, for respondent.

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