Swanson v. Commissioner

Decided 1976-03-31

Cited by 110 later decision(s) in our corpus · see the citation network in Lexace

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OPINION Drennen, Judge: In a notice of deficiency dated May 9,1974, the Commissioner of Internal Revenue determined deficiencies in petitioner’s income taxes for the years 1969 and 1970. Petitioner filed a timely petition with the Tax Court for a redetermination of the deficiency. Sec. 6213(a), I.R.C. 1954. Issue having been joined, the case has been set for trial at th…

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