Court of Appeals for the Tenth Circuit January 27, 2012, 11-9003 (Smith v. Commissioner)

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United States · · · 27-01-2012

FILED

United States Court of Appeals

Tenth Circuit

January 27, 2012

UNITED STATES COURT OF APPEALS

Elisabeth A. Shumaker

Clerk of Court

FOR THE TENTH CIRCUIT

DAVID LEE SMITH,

Petitioner,

and No. 11-9003

Tax Ct. No. 22223-07

MARY JULIA HOOK, (U.S. Tax Court)

Petitioner-Appellant,

v.

COMMISSIONER OF INTERNAL

REVENUE,

Respondent-Appellee.

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