1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 68 T.C.M.
  5. 68 T.C.M. 579 (1994)
 

SWONDER v. COMMISSIONER

Docket No. 25403-91.

68 T.C.M. 579 (1994)

T.C. Memo. 1994-430

Richard Paul Swonder v. Commissioner.

United States Tax Court.

Filed August 24, 1994.

Attorney(s) appearing for the Case

F. Pen Cosby, for the petitioner. Diane L. Worland, for the respondent.

Memorandum Opinion

DAWSON, Judge:

This case was assigned to Special Trial Judge John J. Pajak pursuant to section 7443A(b)(4) and Rules 180, 181, and 183. All section numbers refer to the Internal Revenue Code for the taxable years in issue. All Rule numbers refer to the Tax Court Rules of Practice and Procedure. The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.

Opinion of the Special Trial Judge...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases