1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 43 T.C.M.
  5. 43 T.C.M. 113 (1981)
 

SWIFT v. COMMISSIONER

Docket No. 6941-80.

43 T.C.M. 113 (1981)

T.C. Memo. 1981-713

Stephen E. and Rollande J. Swift v. Commissioner.

United States Tax Court.

Filed December 17, 1981.

Attorney(s) appearing for the Case

Stephen E. Swift, pro se, Lake Forest, Calif. Marc J. Winter, for the respondent.

Memorandum Opinion

IRWIN, Judge:

Respondent determined a deficiency of $5,727 in petitioners' Federal income tax for 1976 and an addition to tax under section 6653(a)1 in the amount of $286. Petitioners were residents of Lake Forest, California, at the time of the filing of the petition in this case.

After an unsuccessful attempt at informal discovery, on May 1, 1981, respondent sent to petitioners a request for admissions...

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