United States Tax Court January 7, 2011, Docket No. 27995-09 (Smith v. Comm'r)

DAVID L. SMITH, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Smith v. Comm'r Docket No. 27995-09 United States Tax Court 2010 U.S. Tax Ct. LEXIS 69; January 7, 2011, Decided Smith v. United States (In re Hook), 336 Fed. Appx. 789, 2009 U.S. App. LEXIS 14736 (10th Cir. Colo., 2009) *69 David L. Smith, Petitioner, Pro se. For Respondent: Miles B. Fuller, Denver, CO. Lewis R.