BANAT v. COMMISSIONER

Docket No. 2237-97.

79 T.C.M. 1941 (2000)

T.C. Memo. 2000-141

Robert Banat v. Commissioner.

United States Tax Court.

Filed April 14, 2000.


Attorney(s) appearing for the Case

Hedy P. Forspan, for the petitioner. Thomas J. Kerrigan, for the respondent.


MEMORANDUM OPINION

HALPERN, Judge:

This case is before the Court for review of respondent's failure to abate interest.1 By notice dated November 8, 1996, respondent made his final determination not to abate interest with respect to petitioner's 1985, 1986, and 1987 taxable (calendar) years.

Unless otherwise indicated, all section references are to the Internal Revenue Code...

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