LEE v. COMMISSIONER

Docket No. 7263-97.

113 T.C. 145 (1999)

WILLIAM GRANT LEE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 18, 1999.


Attorney(s) appearing for the Case

William Grant Lee, pro se.

Christian A. Speck, for respondent.


VASQUEZ, Judge:

On November 5, 1996, respondent issued a notice of final determination denying petitioner's claim to abate interest pursuant to section 6404(e).1

The sole issue for decision is whether petitioner is entitled to an abatement of interest pursuant to section 6404(e).

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits...

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